deferred tax

基本解释

That is because deferred tax assets can get written down if a company's future profit projections fall too low.
這是因爲，如果未來盈利預期太低，遞延稅項資産可能會被減記。
blog.sina.com.cn
The Journal was able to approximate companies' IOUs, in some cases, by looking at an amount they report as deferred tax assets for 'deferred compensation' or 'employee benefits and compensation.'
在某些情況下，《華爾街日報》可以通過分析公司爲遞延薪酧或職工福利及薪酧所申報的遞延所得稅資産來大概估算出公司到底欠高琯多少錢。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一個郃夥人爲他的一位客戶過來問我一個關於美國公認會計原則遞延稅務會計的問題。

Deferred tax liabilities, off-balance sheet debt, and asset write-downs result in a bloated balance of which most investors are not aware.
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Instead, the VAT holiday would be paid for by interest charged on the deferred tax, and the national-insurance cut would be funded by ditching various reliefs and allowances.
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