Article20the carrying amount of deferred income tax assets shall be reexamined on balance sheet day.

第二十条资产负债表日，企业应当对递延所得税资产的帐面价值进行覆核。

Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...

新準则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关「资产」和「负债」会计要素的定义。

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.

指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。

Employee stock options can provide you with a substantial source of deferred income and permit you t…

员工股票选择权可以向你提供相当的收入来源，让你递延汤匙…

Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...

新準则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关「资产」和「负债」会计要素的定义。

Article19an enterprise shall not discount any deferred income tax asset or deferred income tax liability.

第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。