deferred tax accounting

英 [dɪˈfɜːd tæks əˈkaʊntɪŋ]

美 [dɪˈfɜːrd tæks əˈkaʊntɪŋ]

递延税款会计

I admitted to him I didn't know much about deferred tax accounting, because in the US we have a special group dedicated to handling all our tax-related questions.
我告诉他我不太了解递延税，因为在美国我们专门设立了一个部门来处理所有税务相关的问题。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting
新准则下我国上市公司递延所得税对盈余管理影响的实证研究
Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms, the notes to the financial statements can also be full disclosure of deferred tax movements.
证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。