递延税款

分别研究了这三类企业盈余管理与递延税款变动幅度的相关性，提出了相关假设并予以验证。

Were studied three types of earnings management and changes in deferred tax rate the relevance of the underlying assumptions made and to be verified .

实证结果还表明，递延税款的变动确实可以作为上市公司实现扭亏为盈、利润平滑等的一个指标。

The empirical results also show that changes in deferred tax as a listed company can really achieve profitability , an indicator of profit smoothing .

论铸币税的征收资产评估增值的递延税款核算

Discussion on the Accounting Deferred Taxation of Appreciation in Property Assessment

“递延税款”科目设置的完善

Improvement on the establishment of the " deferred taxation accounts "

递延税款计算的经验程序

An Experimental Program in Calculation of Defered Taxes

任何此类行为都会使递延税款资产发生减值，因为税率降低将导致未来税款抵减额减少。

Any such move would make DTAs less valuable since future tax deductions would be worth less .

经济环境巨变，但是我国相关法律制度依旧没变，如上市公司连续亏损三年，停止上市；2007年税制改革，递延税款会发生了巨大的变动。

Economic environment changes , but the country still has not changed the relevant legal system , such as three consecutive losses of listed companies to stop listing .

然而，为了解决这一问题，监管机构提议增加某些扣减项目，如去除商誉价值和递延税款借项，这会降低普通股权益的计算值。

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 .

第三章是本文的理论支持与研究假设，理论支持方面又分为盈余管理的研究、递延税款的研究以及递延税款的计算三个方面，并在这些理论的基础上本文提出了相关的假设。

The third chapter is the theoretical support of this hypothesis , theoretical support for the research is divided into earnings management and deferred tax on two aspects of these theories proposed on the basis of the above assumptions .

本文从会计角度，按国际财务报告准则第12号要求的资产负债表债务法，具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。

However , this paper , form an accounting perspective , analyzes the underlying theory on balance sheet liability approach of accounting for income taxes , the temporary differences and recognizing , measuring , reporting of deferred tax according to requirement of International Financial Reporting Standards No.

证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms , the notes to the financial statements can also be full disclosure of deferred tax movements .