DITL:遞延所得稅負債

“递延所得税负债”是财务会计中的一项重要概念,常缩写为DITL,以方便在商业文件或会计实务中快速书写和使用。它反映了企业因暂时性税会差异而产生的未来应纳税义务,对于理解企业税务状况和财务规划具有重要意义。这一术语广泛应用于财务报表分析和税务管理领域。

Deferred Income Tax Liability具体释义

  • 英文缩写:DITL
  • 英语全称:Deferred Income Tax Liability
  • 中文意思:遞延所得稅負債
  • 中文拼音:dì yán suǒ dé shuì fù zhài
  • 相关领域ditl 会计

Deferred Income Tax Liability的英文发音

例句

  1. The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability(DITL) to Earnings Management in the Conditions of New Standard of Enterprise Accounting
  2. 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
  3. 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.
  4. 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。