繰くり延のべ税ぜい金きん

noun

deferred tax

Accounting term for tax amounts recognized in financial statements but payable or recoverable in future periods.

• 繰くり延のべ税ぜい金きんは、会かい計けいと税ぜい務むの一いち時じ差さ異いから生しょうじる。

  Deferred tax arises from temporary differences between accounting and tax treatments.

• 繰くり延のべ税ぜい金きん資し産さんと繰くり延のべ税ぜい金きん負ふ債さいを正ただしく計けい上じょうする必ひつ要ようがある。

  It is necessary to properly recognize deferred tax assets and deferred tax liabilities.