DTA的意思
「DTA」經常作為「Deferred Tax Assets」的縮寫來使用,中文意思:「遞延所得稅資產」。
DTA(遞延所得稅資產)詳細解釋
- 英文縮寫詞:DTA
- 英文單詞:Deferred Tax Assets
- 中文簡要解釋:遞延所得稅資產
- 流行度:5309
- 分類:Business
- 領域:Accounting
英文縮寫DTA的擴展資料
- Liability Method; Deferred Tax Assets(DTA); Earnings Management.債務法;遞延所得稅資產(DTA);盈余管理。
- Deferred tax assets are created when banks make losses that they can later offset against their tax bill.當銀行發生了以后可以抵扣稅款的損失時,就產生了遞延所得稅資產(DTA)。
- Accordingly, the Company has no net deferred tax assets.因此,該公司已沒有凈遞延所得稅資產(DTA)。
- Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future.除非預期在可預見之未來出現有關利益,否則遞延稅項之資產不列于賬內。
- But, in addressing this problem, regulators propose to increase certain deductions which reduce how much common equity can be counted, removing, for example, the value of goodwill and deferred tax assets.然而,為了解決這一問題,監管機構提議增加某些扣減項目,如去除商譽價值和遞延稅款借項,這會降低普通股權益的計算值。