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1·Even when the debts to their executives total in the billions, most companies lump them into 'other liabilities'; only a few then identify amounts attributable to deferred pay.

虽然这些欠高管的钱规模已达数十亿之巨，但大多数公司仍将这笔款项归入了“其他负债”；只有少数几家公司会指明那些可以归为递延薪酬的部分。

2·All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.

所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。

3·Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.

指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。

4·Refer to deferred income, deferred income tax liabilities, and etc...

指递延收入、递延所得税负债等。

5·Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。

6·Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。