deferred tax

基本解释

That is because deferred tax assets can get written down if a company's future profit projections fall too low.
这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。
blog.sina.com.cn
The Journal was able to approximate companies' IOUs, in some cases, by looking at an amount they report as deferred tax assets for 'deferred compensation' or 'employee benefits and compensation.'
在某些情况下，《华尔街日报》可以通过分析公司为递延薪酬或职工福利及薪酬所申报的递延所得税资产来大概估算出公司到底欠高管多少钱。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。

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Instead, the VAT holiday would be paid for by interest charged on the deferred tax, and the national-insurance cut would be funded by ditching various reliefs and allowances.
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