递延所得税

同时，在监管政策实施中全面考虑递延所得税变动的情况。

Also , take full account of implementation of regulatory policy changes in the deferred income tax .

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down .

争论的焦点是所谓的递延所得税资产&这类资产在上述四个南欧国家被视为核心资本，但欧洲央行（ECB）并不认为它是优质资产。

At issue are so-called deferred tax assets , which are accepted as core capital in the four southern European countries , but which are not regarded by the European Central Bank as high quality .

因此，该公司已没有净递延所得税资产。

Accordingly , the Company has no net deferred tax assets .

债务法；递延所得税资产；盈余管理。

Liability Method ; Deferred Tax Assets ; Earnings Management .

当银行发生了以后可以抵扣税款的损失时，就产生了递延所得税资产。

Deferred tax assets are created when banks make losses that they can later offset against their tax bill .

在这种情况下，递延所得税资产应在可抵扣暂性差异产生的期间确认。

In such circumstances , the deferred tax asset is recognised in the period in which the deductible temporary differences arise .

新准则下我国上市公司递延所得税对盈余管理影响的实证研究

The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting

且在新所得税准则下，资本市场投资者将递延所得税资产看作一项真实的资产，而递延所得税负债则被视为一项真实的负债。

Under the new guidelines , the capital market investors treat the deferred tax assets as real assets and the deferred tax liabilities as real liabilities .

证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms , the notes to the financial statements can also be full disclosure of deferred tax movements .

此外，论文还检验了新所得税会计准则下递延所得税价值相关性在不同行业和不同年度存在的差异，并对出现差异的原因进行了探讨。

In addition , this paper also examines the differences of value relevance in different years and industries under the new income tax standards , and discusses the reasons of the difference .

但是递延所得税费用在检测避免盈余损失的盈余管理行为上并不具有解释能力，这与国外的研究结论并不一致。

However , when applying to detect the behaviour of avoiding reporting loss , deferred tax income does not associated with earning management . This is slightly different with results of research in foreign countries .

本文采用了新的视角和手段，从递延所得税费用角度出发研究企业的盈余管理行为，为研究企业的盈余操纵行为提供了新的方法。

In this study , a new perspective and means are approached . This study researches on earning management from the perspective of deferred tax expense , which offers a novel approach on researching earning manipulation .

欧洲央行认为将递延所得税资产算作资本存在不足，为了弥补这一点，它表示将要求那些它认为过度依赖此类资本的银行增加缓冲资本，即第二支柱要求。

To compensate for the perceived weakness of deferred tax assets , the ECB has signalled that it would increase capital buffers , called Pillar 2 requirements , on banks seen as over-reliant on this kind of capital .

实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。

Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means , That is the balance sheet liability method have significant incremental effect on the listed companies ' behavior of profits Smoothing .

其中理论支持方面为关于递延所得税费用的研究，研究设计为在这些理论的基础上提出研究假设、进行样本筛选以及模型的建立。

The theoretical basis is about researches on the deferred income tax expense . Furthermore , research design is about hypothesis-setting , sample-selection and model-selecting based on these theories based on assumptions made , the sample selection and model choice .

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关资产和负债会计要素的定义。

Compared with the former rules , as to the components and calculation of deferred income tax assets and deferred income tax liabilities , the new guide is more in line with the definition of the account elements on assets and liabilities .

资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。

On the balance sheet date , where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference , the deferred income tax assets unrecognized in prior periods shall be recognized .

指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。

Refer to deferred income , deferred income tax liabilities , and etc * Deferred income refers to income items received by a business to be recorded as income in the future periods .

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

Pay taxes accountant at financial accounting the mode of adjustings of part , Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct , deferred questions of circulating tax adjusts by business .

在某些情况下，《华尔街日报》可以通过分析公司为递延薪酬或职工福利及薪酬所申报的递延所得税资产来大概估算出公司到底欠高管多少钱。

The Journal was able to approximate companies'IOUs , in some cases , by looking at an amount they report as deferred tax assets for'deferred compensation'or'employee benefits and compensation .