DITL的意思
「DITL」經常作為「Deferred Income Tax Liability」的縮寫來使用,中文意思:「遞延所得稅負債」。
DITL(遞延所得稅負債)詳細解釋
- 英文縮寫詞:DITL
- 英文單詞:Deferred Income Tax Liability
- 中文簡要解釋:遞延所得稅負債
- 分類:Business
- 領域:Accounting
英文縮寫DITL的擴展資料
- The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability(DITL) to Earnings Management in the Conditions of New Standard of Enterprise Accounting新準則下我國上市公司遞延所得稅對盈余管理影響的實證研究
- Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means, That is the balance sheet liability method have significant incremental effect on the listed companies ' behavior of profits Smoothing.實證檢驗證實,遞延所得稅費用確實成為利潤平滑的手段之一,即采取資產負債表債務法對上市公司利潤平滑行為具有顯著增量作用。