Deferred tax

简明释义

递延税项

英英释义

例句

1.A thorough understanding of deferred tax 递延税款 can help avoid surprises during tax season.

深入了解递延税款 deferred tax 可以帮助避免在报税季节出现意外。

2.Investors should consider the impact of deferred tax 递延税款 when analyzing the company's financial health.

投资者在分析公司的财务健康时，应考虑递延税款 deferred tax 的影响。

3.The increase in deferred tax 递延税款 assets indicates future tax benefits for the company.

递延税款 deferred tax 资产的增加表明公司未来将获得税收利益。

4.The accountant explained how deferred tax 递延税款 arises from temporary differences in income recognition.

会计师解释了递延税款 deferred tax 如何因收入确认中的暂时差异而产生。

5.The company reported a significant amount of deferred tax 递延税款 liabilities on its balance sheet.

该公司在其资产负债表上报告了大量的递延税款 deferred tax 负债。

作文

Deferred tax is a concept in accounting that refers to taxes that are assessed but not yet paid. It arises due to temporary differences between the accounting income and the taxable income. For instance, when a company recognizes revenue in its financial statements before it is taxable, it creates a deferred tax liability. This means that the company will have to pay taxes on this income in the future, even though it has not yet been taxed. The opposite can also occur; a company may have expenses that are deductible for tax purposes before they are recognized in its financial statements, leading to a deferred tax asset. Understanding deferred tax is crucial for businesses because it impacts their financial health and cash flow management.One of the primary reasons why deferred tax exists is due to the difference in timing between accounting rules and tax regulations. For example, under certain accounting standards, a company might use straight-line depreciation for its financial reports, while for tax purposes, it could use an accelerated depreciation method. This discrepancy leads to different amounts of income being reported for tax and accounting purposes, resulting in deferred tax liabilities or assets.The recognition of deferred tax is governed by accounting standards such as IFRS and GAAP. These standards require companies to recognize deferred tax liabilities and assets in their financial statements, providing a more accurate picture of the company's future tax obligations and benefits. Investors and analysts often scrutinize these figures because they can significantly affect a company's valuation and perceived profitability.Moreover, managing deferred tax can be a strategic tool for companies. By understanding their deferred tax positions, businesses can make informed decisions regarding their investments and operations. For instance, a company might choose to accelerate certain expenses to create a deferred tax asset, which can reduce its taxable income in the future. Conversely, a firm might delay recognizing revenue to manage its deferred tax liabilities effectively, ensuring that it does not face a large tax bill in a single period.In conclusion, deferred tax is a fundamental aspect of corporate finance and accounting. It represents the taxes that a company will owe or recover in the future due to timing differences in income and expense recognition. Understanding deferred tax is essential for effective financial planning and analysis, as it can influence a company's cash flow, investment decisions, and overall financial strategy. As businesses navigate the complexities of taxation and accounting, a solid grasp of deferred tax will enable them to optimize their financial outcomes and maintain compliance with regulatory requirements.

递延税款是会计中的一个概念，指的是已经评估但尚未支付的税款。它的产生是由于会计收入与应税收入之间的暂时差异。例如，当一家公司在其财务报表中确认收入，但尚未征税时，就会产生递延税款负债。这意味着该公司将来必须为这笔收入缴纳税款，即使它尚未被征税。反之也可能发生；一家公司的支出在税务上可扣除，但在财务报表中未被确认，从而导致递延税款资产。理解递延税款对企业至关重要，因为它影响企业的财务健康和现金流管理。递延税款存在的主要原因之一是会计规则与税收法规之间的时间差异。例如，根据某些会计标准，一家公司可能在财务报告中使用直线法折旧，而在税务上可能使用加速折旧方法。这种差异导致税务和会计目的报告的收入金额不同，从而产生递延税款负债或资产。递延税款的确认受到IFRS和GAAP等会计标准的监管。这些标准要求公司在其财务报表中确认递延税款负债和资产，以提供公司未来税务义务和利益的更准确的图景。投资者和分析师通常会仔细审查这些数字，因为它们可能显著影响公司的估值和盈利能力。此外，管理递延税款可以成为公司的一种战略工具。通过了解其递延税款状况，企业可以就其投资和运营做出明智的决策。例如，一家公司可能选择加速某些费用以创建递延税款资产，从而在未来减少其应税收入。相反，一家公司可能会推迟确认收入，以有效管理其递延税款负债，确保其在单个期间不会面临巨额税款。总之，递延税款是企业财务和会计的基本方面。它代表了由于收入和费用确认的时间差异，公司将来需要支付或收回的税款。理解递延税款对于有效的财务规划和分析至关重要，因为它会影响公司的现金流、投资决策和整体财务战略。随着企业在税收和会计的复杂性中航行，对递延税款的深入理解将使它们能够优化财务结果，并保持与监管要求的合规性。