| 1. | Deferred tax liabilities 递延所得税负债 |
| 2. | Explore the concepts of " deferred tax liability " and " deferred tax asset . 理解“递延税金负债”和“递延税金资产”的概念。 |
| 3. | Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities 延期如果他们有价值,税资产通常被携带,但是向上反对延期税责任的组合。 |
| 4. | Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities 如果这样值的话,我们认为通过延付税款来增加资金的方式是可行的,但反对以此来减低负债。 |
| 5. | Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority 递延税项资产可抵销递延税项负债,但这些资产和负债必须与同一税务机关徵收的所得税有关。 |
| 6. | All deferred tax liabilities , and all deferred tax assets , to the extent that it is probable that future taxable profits will be available against which the assets can be utilised , are recognised 所有递延税项负债和递延税项资产(只限于有可能用来抵销日后应课税溢利的资产)均予确认。 |