遞延負債(deferred liabilities)

指遞延收入、遞延所得稅負債等。遞延收入係指：凡業經收納，而應屬於以後各期享有之收入。遞延所得稅負債係指：當暫時性差異係因稅前財務所得大於課稅所得而發生，其所得稅之影響，為遞延所得稅負債。
Refer to deferred income, deferred income tax liabilities, and etc..Deferred income refers to income items  eceived by a business to be recorded as income in the future periods.Deferred income tax liabilities refer to the tax effects of temporary differences resulting from pretax financial income in excess of taxable income.

資料來源：屏東商業技術學院

▼負債(Liabilities) 顯示/隱藏(show/hide)