A Financial Statement Analysis Approach to Deferred Taxes.
聚焦美国递延所得税的财务报表分析方法，探讨报告收入与应税收入的时间差异如何产生递延税负债，并分析其对净利润和负债权益比率的影响。
Abstract This article focuses on a financial statement analysis approach to deferred taxes in the U.S. The timing differences between reported income and taxable income give rise to deferred tax liabilities. A firm has no present obligation for income taxes that may appear in its future income tax returns, and reported taxes should follow the tax return. The effect of deferred taxes on the financial statements, net income and the debt to equity ratio.