DTA:递延所得税资产

“递延所得税资产”(Deferred Tax Assets,简称DTA)是财务会计领域的核心概念之一。它反映了企业因暂时性差异而可在未来用于抵减应纳税额的资产项目。在日常商业及会计实务中,常使用缩写DTA来简化书写与沟通流程,便于专业人士高效处理税务与报表工作。这一术语在分析企业财务状况和税务规划时尤为重要。

Deferred Tax Assets具体释义

  • 英文缩写:DTA
  • 英语全称:Deferred Tax Assets
  • 中文意思:递延所得税资产
  • 中文拼音:dì yán suǒ dé shuì zī chǎn
  • 相关领域dta 会计

Deferred Tax Assets的英文发音

例句

  1. Liability Method; Deferred Tax Assets(DTA); Earnings Management.
  2. 债务法;递延所得税资产(DTA);盈余管理。
  3. Deferred tax assets are created when banks make losses that they can later offset against their tax bill.
  4. 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(DTA)。
  5. Accordingly, the Company has no net deferred tax assets.
  6. 因此,该公司已没有净递延所得税资产(DTA)。
  7. Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future.
  8. 除非预期在可预见之未来出现有关利益,否则递延税项之资产不列于账内。
  9. But, in addressing this problem, regulators propose to increase certain deductions which reduce how much common equity can be counted, removing, for example, the value of goodwill and deferred tax assets.
  10. 然而,为了解决这一问题,监管机构提议增加某些扣减项目,如去除商誉价值和递延税款借项,这会降低普通股权益的计算值。