If things corporate financial book loss debit card lost." Profit distribution of the non distribution of profits subject to a wide range of profit this year, the subject. Time to make up for the deficit in the future. On the contrary the above records. If an enterprise uses the tax payable method to make a loan statement and then make another person's record.
New code: "enterprise accounting standards eighteenth" is the enterprise income tax requirements to be able to carry forward the next year. Deductible losses and tax credits to offset the future of the deficit and the tax deduction of taxable income should be limited to confirm the corresponding deferred income tax assets. The enterprise of points within five years of the deductible temporary differences. After the operating period of the profit back to the boss completely unable to judge. If an enterprise must recognize the deferred income tax assets.
New guidelines for the future taxable income, the requirements of the judgment is only a principle of regulation, the need for accounting personnel professional judgment, etc.. In the future, the amount of tax payable will also follow the requirements of the Enterprise Accounting Standards No. eighteenth - income tax, each balance sheet date, the enterprise should carry out the book value of deferred income tax assets to be controlled.
If it is possible to obtain sufficient taxable income in the future to offset the deferred income tax assets the book value of the deferred income tax assets shall be deducted from the book value of the deferred income tax assets." Income tax expense "subject" deferred income tax expense "production" subject. It is possible to obtain sufficient taxable income, the amount must be returned to the specific accounting treatment for: debit card lost deferred income tax assets income tax expense account, a wide range of subjects.