递延税项

除非预期在可预见之未来出现有关利益，否则递延税项之资产不列于账内。

Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future .

期权-博弈整体方法与产学研结合利益最优分配除非预期在可预见之未来出现有关利益，否则递延税项之资产不列于账内。

Option-game integrative method and optimization of the profit allocation among government-university-industry combination ; Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future .

包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。

Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises .

我们这里要讨论的会计科目是递延税项资产，这是金融危机的产物。

The accounting item in question is the deferred-tax asset ( DTA ) . This is a legacy of the financial crisis .

上年末，摩根大通的递延税项资产总额为160亿美元，而美国银行为270亿美元。

JPMorgan Chase held DTAs of $ 16 billion at the end of last year , while Bank of America had $ 27 billion-worth .

花旗银行的递延税项资产略高于500亿美元，毫无疑问，它是递延税项资产之王，这个酌量性会计项目的数额在该公司历史上是最高的。

The undisputed deferred-tax king , however , is Citigroup with slightly more than $ 50 billion-worth , the largest discretionary accounting item in the company 's history .

根据最新文件，他们的递延税项资产是按照管理层的判断进行确认的，最终有可能实现，而且可能性很大。（尽管他们承认这可能需要借助于税收筹划）

Its DTA is , according to its latest filing , " recognised subject to management 's judgment that realisation is more likely than not " ( though it acknowledges that some help from " tax-planning strategies " may be needed ) .