即总付款都当作费用的话,多计了费用,那么在税法口径已经记做的记录上,额外要做Dr asset Cr exp,下调多算的exp以凑出total exp的同时,确认资产,即deferred tax asset,代表此刻就确认了预付款资产(本期预付了下期,相当于充了“充值卡”,可抵扣未来税款)——这些税款虽然税法上让我们现在多交了一部分,但相当于提...
It is inherent in the recognition of an asset thatits carrying amount will be recovered in the form of economic benefitsthat flow to the entity in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that ...
如果您不是负责此,请转发这电子邮件对人负责。[translate] aFor Shotcrete 为Shotcrete[translate] a-Fancy -花梢[translate] aDeferred Tax Asset (DTA) on pre-tax consolidation revenue losses 递延税款财产 (DTA) 在付税之前实变收支损失[translate]...
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Deferred Revenue is recorded when a company receives cash payment in advance for goods or services not yet delivered.
Another common source of deferred tax liability is an installment sale. This is the revenue recognized when a company sells its products on credit to be paid off in equal amounts in the future. 递延所得税负债的另一个常见来源是分期付款销售。这是公司赊销产品时确认的收入,将在未来以同等金额付清...
When you sell fixed assets at a loss in bookkeeping accounting and tax accounting, a deferral must be created for the amount that is lost from the sale. To create a deferral automatically, follow these steps before you sell a fixed asset. ...
Deferred income represents payments received for goods and services that were not actually sold or delivered in the same period. Accrualaccounting principlesrequire that revenue be recorded at the time of sale. Under these generally accepted accounting principles, the actual income may not be received...
A deferred tax asset is often created when taxes are paid or carried forward but cannot yet be recognized on the company's income statement. For example, deferred tax assets can be created when the tax authorities recognize revenue or expenses at different times than the periods that the compan...
Deferred revenue is revenue received but not yet earned. In other words, the payment received is for goods or services that will be delivered at some point in the future. As a result, the company owes the customer what was purchased, and funds can be reclaimed before delivery. Until earned...