deferred assets - vertaling naar Engels
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deferred assets - vertaling naar Engels

Deferred taxes; Deferred tax assets; Deferred tax liabilities; Deferred taxation; Tax asset; Deferred Tax

deferred assets      

Смотрите также

deferred debit

deferred assets      
1) оплаченные расходы (напр. страхование)
2) активы будущих лет
deferred tax assets         

бухгалтерский учет

отложенные налоговые активы

активы по отложенному налогу (сумма налога на прибыль, возмещаемая в будущем; обусловлена: вычитаемыми временными разницами, перенесенными на будущее убытками (не признанными в предшествующем отчетном периоде в расчете налогооблагаемой прибыли) и перенесенными на будущее налоговыми кредитами)

Смотрите также

liability method; temporary difference; deductible temporary difference; tax base

Definitie

current assets
Current assets are assets which a company does not use on a continuous basis, such as stocks and debts, but which can be converted into cash within one year. (BUSINESS)
The company lists its current assets at $56.9 million.
N-COUNT

Wikipedia

Deferred tax

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.

Vertaling van &#39deferred assets&#39 naar Russisch