白話會計-邦尼BLOG: 所得稅-2 什麼是遞延所得稅資產/負債?
Dec 2, 2013 · 簡言之，所謂的DTL就是因為各種原因， 讓本來該繳的稅遞延到以後再支付， 這個以後要吐回去的金額， 對公司來說是就是一項"負債" (以後還是要付給國稅局)， 因為跟所得 …
会计上dta&dtl 是什么意思 - 百度知道
1、DTA： 递延所得税资产 （Deferred Tax Asset） 递延所得税资产就是未来预计可以用来抵税的资产， 根据 可抵扣暂时性差异 及适用税率计算、影响（减少）未来期间应交所得税的金额。
Deferred Tax Liability (or Asset): How It's Created in Accounting
A deferred tax liability (DTL) or deferred tax asset (DTA) is created when there are temporary differences between book (IFRS, GAAP) tax and actual income tax. There are numerous types …
Deferred Tax Asset: Calculation, Uses, and Examples
Jun 4, 2024 · What Is a Deferred Tax Asset? A deferred tax asset is an item on a company's balance sheet that reduces its taxable income in the future. Such a line item asset can be …
What is Deferred Tax Asset and Deferred Tax Liability (DTA & DTL…
Jun 12, 2018 · What is Deferred Tax Asset and Deferred Tax Liability (DTA & DTL)? In some cases there is a difference between the amount of expenses or incomes that are considered in …
DTA与DTL：递延所得税的奥秘 - 知乎
递延所得税资产（DTA）和递延所得税负债（DTL）的产生，源于会计准则与税务规定之间的差异。 这种差异通常是因为会计的账面价值与税法的税基不一致。
FR难点 - 一文搞定deferred tax（递延所得税） - 知乎
“差额”指的就是“暂时性差异” 以左上角格子中的DTL为例，若Asset的CA>TB，则期末所要求的是DTL。 我的记忆口诀是“长大债”：对资产而言（一般题目也喜欢考PPE资产）， 长大 了就要 …
Demystifying deferred tax accounting: PwC
In this publication we provide a refresher of the deferred tax accounting model and why deferred taxes are an important measure within the financial statements. The income tax accounting …
Deferred Tax Asset and Deferred Tax Liability - ClearTax
Jun 6, 2024 · Deferred Tax Liability (DTL) or Deferred Tax Asset (DTA) forms an important part of Financial Statements. This adjustment made at year-end closing of Books of Accounts affects …
Deferred Tax Asset (DTA) Vs Deferred Tax Liability (DTL) - Taxmann
Jun 29, 2018 · What is Deferred Tax Asset and Deferred Tax Liability ( DTA & DTL )? The basic difference between deferred tax asset and deferred tax liability is the difference in income that …
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