Translation and analysis of words by ChatGPT artificial intelligence
On this page you can get a detailed analysis of a word or phrase, produced by the best artificial intelligence technology to date:
- how the word is used
- frequency of use
- it is used more often in oral or written speech
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- usage examples (several phrases with translation)
- etymology
deferred tax liabilities - translation to russian
бухгалтерский учет
отложенные налоговые обязательства
обязательства по отложенному налогу (сумма налога на прибыль, которая будет оплачена в будущем периоде; обусловлена наличием налогооблагаемых временных разниц)
бухгалтерский учет
отложенное [отсроченное] налогообложение (ситуация, когда начисленное обязательство по отложенному налогу приводит к возникновению статьи расходов в отчете о прибылях и убытках, но при этом не требуется погашение данного обязательства в связи с расчетами по налогу на прибыль за текущий отчетный период)
Wikipedia
Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods. Different countries may also allow or require discounting of the assets or particularly liabilities. There are often disclosure requirements for potential liabilities and assets that are not actually recognised as an asset or liability.
