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标题: 求教胡老师,一段话看不懂 [打印本页]

作者: mavis    时间: 2006-10-21 11:53     标题: 求教胡老师,一段话看不懂

notes book3-page220

deferred tax liabilities result because financial statement depreciation is less than tax return depreciation. an impairment charge on the financial statements moves depreciation closer to tax return depreciation and reduces the future tax liability expected as these amounts come together.

小弟不才,看不懂这段话的意思, 胡老师能翻译并解释一下吗.谢谢


作者: 胡老师    时间: 2006-10-21 14:24

递延所得税是由于财务报表上的折旧费用比纳税申报表上的所得折旧费用少产生的。财务报表上的减值费用使得财务报表上的折旧费用与纳税申报表上的所得折旧费用接近,并且减少了为了的递延所得税负债,由于财务报表上的折旧费用与纳税申报表上的所得折旧费用趋向一致




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