递延所得税负债

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 .

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 .

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 .