What Is a Deferred Tax Liability?

什么是递延所得税负债？

A deferred tax liability is a listing on a company's balance sheet that records taxes that are owed but are not due to be paid until a future date.

递延所得税负债是公司资产负债表上的一个列表项目，记录了所欠付但在未来某个日期才到期应付的税款。

The liability is deferred due to a difference in timing between when the tax was accrued and when it is due to be paid. For example, it might reflect a taxable transaction such as an installment sale that took place one a certain date but the taxes will not be due until a later date.

由于计税时间和应付时间之间的差异，负债被递延。例如，它可能反映某一日期发生的应税交易，如分期付款销售，但税款要到稍后日期才到期。

How Deferred Tax Liability Works

递延所得税负债的作用

The deferred tax liability on a company balance sheet represents a future tax payment that the company is obligated to pay in the future.

公司资产负债表上的递延所得税负债代表公司将来有义务支付的未来税款。

It is calculated as the company's anticipated tax rate times the difference between its taxable income and accounting earnings before taxes.

计算方法是公司的预期税率乘以其应税收入与税前会计收益之间的差额。

Deferred tax liability is the amount of taxes a company has "underpaid" which will be made up in the future. This doesn't mean that the company hasn't fulfilled its tax obligations. Rather it recognizes a payment that is not yet due. 

递延所得税负债是公司“少付”的税款，将在未来补足。这并不意味着该公司没有履行纳税义务。相反，它确认了一笔尚未到期的付款。

For example, a company that earned net income for the year knows it will have to pay corporate income taxes. Because the tax liability applies to the current year, it must reflect an expense for the same period. But the tax will not actually be paid until the next calendar year. In order to rectify the accrual/cash timing difference, tax is recorded as a deferred tax liability.

例如，一家公司今年获得了净收入，知道它必须缴纳企业所得税。因为纳税义务适用于本年度，所以它必须反映同一时期的费用。但该税款实际上要到下一个日历年才会缴纳。为了纠正应计/现金时间差异，税款被记录为递延所得税负债。

Examples of Deferred Tax Liability

递延所得税负债的示例

A common source of deferred tax liability is the difference in depreciation expense treatment by tax laws and accounting rules.

递延所得税负债的一个常见来源是税法和会计准则对折旧费用处理的差异。

The depreciation expense for long-lived assets for financial statement purposes is typically calculated using a straight-line method, while tax regulations allow companies to use an accelerated depreciation method. Since the straight-line method produces lower depreciation when compared to that of the under accelerated method, a company's accounting income is temporarily higher than its taxable income.

出于财务报表目的的长期资产折旧费用通常使用直线法计算，而税收法规允许公司使用加速折旧法。由于与加速折旧法相比，直线法产生的折旧较低，因此公司的会计收入暂时高于其应税收入。

The company recognizes the deferred tax liability on the differential between its accounting earnings before taxes and taxable income. As the company continues depreciating its assets, the difference between straight-line depreciation and accelerated depreciation narrows, and the amount of deferred tax liability is gradually removed through a series of offsetting accounting entries.

本公司根据税前会计收益与应税收入之间的差额确认递延所得税负债。随着公司继续对其资产进行折旧，直线折旧和加速折旧之间的差异缩小，递延所得税负债的金额通过一系列抵销会计分录逐渐消除。

Installment Sales

分期付款销售

Another common source of deferred tax liability is an installment sale. This is the revenue recognized when a company sells its products on credit to be paid off in equal amounts in the future.

递延所得税负债的另一个常见来源是分期付款销售。这是公司赊销产品时确认的收入，将在未来以同等金额付清。

Under accounting rules, the company is allowed to recognize full income from the installment sale of general merchandise, while tax laws require companies to recognize the income when installment payments are made.

根据会计准则，公司可以确认普通商品分期付款销售的全部收入，而税法要求公司在分期付款时确认收入。

This creates a temporary positive difference between the company's accounting earnings and taxable income, as well as a deferred tax liability.

这在公司的会计收益和应税收入之间产生了暂时的正差异，并产生了递延所得税负债。

Is Deferred Tax Liability a Good or Bad Thing?

递延所得税负债是好事还是坏事？

Deferred tax liability is a record of taxes that have been incurred but have not yet been paid. This line item on a company's balance sheet reserves money for a known future expense

递延所得税负债是对已经发生但尚未支付的税款的记录。公司资产负债表上的这一行项目为已知的未来费用预留资金。

That reduces the cash flow that a company has available to spend, but that's not a bad thing. The money has been earmarked for a specific purpose, i.e. paying taxes the company owes. The company could be in trouble if it spends that money on anything else.

这减少了公司可用于支出的现金流，但这并不是一件坏事。这笔钱已被指定用于特定用途，即支付公司所欠付的税款。如果该公司将这笔钱花在其他任何事情上，它可能会陷入困境。

What Is an Example of Deferred Tax Liability?

递延所得税负债的示例

A deferred tax liability usually occurs when standard company accounting rules differ from the accounting methods used by the government. The depreciation of fixed assets is a common example.

当标准公司会计准则与政府使用的会计方法不同时，通常会产生递延所得税负债。固定资产折旧是一个常见的例子。

Companies typically report depreciation in their financial statements with a straight-line depreciation method. Essentially, this evenly depreciates the asset over time.

公司通常在财务报表中用直线折旧法报告折旧。从本质上讲，随着时间的推移，资产会平均折旧。

But for tax purposes, the company will use an accelerated depreciation approach. Using this method, the asset depreciates at a greater rate in its early years. A company may record a straight-line depreciation of $100 in its financial statements versus an accelerated depreciation of $200 in its tax books. In turn, the deferred tax liability would equal $100 multiplied by the tax rate of the company.

但出于税收目的，该公司将采用加速折旧法。使用这种方法，资产在早期会以更快的速度折旧。一家公司可能会在财务报表中记录100美元的直线折旧，而在税簿中记录200美元的加速折旧。反过来，递延所得税负债等于100美元乘以公司的税率。

How Is Deferred Tax Liability Calculated?

递延所得税负债是如何计算的？

A company might sell a piece of furniture for $1,000 plus a 20% sales tax, payable in monthly installments by the customer. The customer will pay this over two years ($500 + $500).

一家公司可能以1,000美元的价格出售一件家具，外加20%的销售税，由客户按月分期支付。客户将在两年内支付这笔费用（500美元+500美元）。

In its financial records, the company will record a sale of $1,000.

在财务记录中，该公司将记录1,000美元的销售额。

In its tax records, it will be recorded as $500 per year for two years.

在其税务记录中，它将被记录为两年内每年500美元。

The deferred tax liability would be $500 x 20% = $100.

递延所得税负债将为500美元x 20% = 100美元。

（英文来源：Investopedia）