| 单词 | deferred taxation |
| 释义 | deferred taxation A sum set aside for tax in the accounts of an organization that will become payable in a period other than that under review. It arises because of timing differences between tax rules and accounting conventions. The principle of deferred-tax accounting is to re-allocate a tax payment to the same period as that in which the relevant amount of income or expenditure is shown. Historically, the most common reason for this timing difference is because the percentages used for the calculation of capital allowances have differed from those used for depreciation. |
| 随便看 |
英汉经管词典收录了5297条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。