递延税资产
In such circumstances, the deferred tax asset is recognised in the period in which the deductible temporary differences arise.
在这种情况下,递延所得税资产应在可抵扣暂性差异产生的期间确认。
Explore the concepts of " Deferred Tax Liability " and " Deferred Tax Asset. "
理解 “ 递延税金负债 ” 和 “ 递延税金资产 ” 的概念.
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