递延所得税资产（Deferred Tax Asset）是指对于可抵扣暂时性差异，以未来期间很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限确认的一项资产。而对于所有应纳税暂时性差异均应确认为一项递延所得税负债，但某些特殊情况除外。 

递延所得税资产和递延所得税负债是和暂时性差异相对应的，可抵减暂时性差异是将来可用来抵税的部分，是应该收回的资产，所以对应递延所得税资产；

递延所得税负债是由应纳税暂时性差异产生的，对于影响利润的暂时性差异，确认的递延所得税负债应该调整“所得税费用”。例如会计折旧小于税法折旧，导致资产的账面价值大于计税基础，如果产品已经对外销售了，就会影响利润，所以递延所得税负债应该调整当期的所得税费用。

如果暂时性差异不影响利润，而是直接计入所有者权益的，则确认的递延所得税负债应该调整资本公积。例如可供出售金融资产是按照公允价值来计量的，公允价值产升高了，会计上调增了可供出售金融资产的账面价值，并确认的资本公积，因为不影响利润，所以确认的递延所得税负债不能调整所得税费用，而应该调整资本公积。

A deferred tax asset is an item on the balance sheet that results from overpayment or advance payment of taxes. It is the opposite of a deferred tax liability, which represents income taxes owed. A deferred tax asset means that the business will have more expenses on the tax return in future years, when compared to the accounting records. More expense not only reduces taxable income, but also future tax liability.

以下为相关例句，以加深对该术语的理解，供参考：

例句1

HKAS 12 requires that deferred tax assets should be recognized when it is probable that taxable profits will be available against which the deferred tax asset can be utilized. Where an entity has a history of tax losses, the entity recognizes a deferred tax asset only to the extent that the entity has sufficient taxable temporary differences or there is convincing other evidence that sufficient taxable profit will be available.

《香港会计准则12》要求，当有可能获得可利用递延所得税资产的应纳税利润时，应确认递延所得税资产。如果一个实体有过税务亏损，该实体仅在其有足够的应纳税暂时性差异或有令人信服的其他证据表明将有足够的应纳税利润时才确认递延所得税资产。

例句2

When trying to understand deferred tax assets and liabilities, differentiating between financial reporting and tax reporting is vital. Financial reporting involves accounting rules, such as those set forth by the Financial Accounting Standards Board (FASB). Financial statements report pre-tax net income, income tax expense and net income after taxes. Tax reporting, on the other hand, calls for tax authorities to set the rules and regulations regarding the preparation and filing of tax returns. Examples include the IRS and local state governments.

若想理解递延所得税资产及负债，区分财务报告和税务报告是至关重要的。财务报告涉及会计规则，如财务会计标准委员会（FASB）规定的规则。财务报表报告税前净收入、所得税费用和税后净收入。另一方面，税务报告要求税务机关制定关于纳税申报表编制及备案的规则和条例，如国家税务局和地方政府。