deferral
Significado: The act of postponing or delaying something to a later time; in accounting, the recognition of revenue or expense in a period later than when the cash was received or paid.
Deferral has both general and technical meanings. In everyday use, it means postponement: 'a deferral of the decision.' In accounting, deferred revenue is money received for goods or services not yet delivered, while deferred expenses are costs paid in advance. In tax planning, 'tax deferral' means legally postponing the payment of taxes to a future period. The related adjective 'deferred' is extremely common in financial contexts. Common collocations include 'tax deferral,' 'deferral period,' 'deferred income,' and 'deferred payment.'
Ejemplos
- The board approved a six-month deferral of the planned expansion pending further market analysis. 董事会批准了计划中的扩张延期六个月,以待进一步的市场分析。El consejo de administración aprobó un aplazamiento de seis meses de la expansión prevista a la espera de un análisis de mercado más exhaustivo.取締役会は、さらなる市場分析を待つため、計画されていた事業拡大の6か月間の延期を承認した。이사회는 추가적인 시장 분석이 완료될 때까지 계획된 사업 확장의 6개월 연기를 승인했다.
- Tax deferral strategies allow businesses to reinvest earnings before they are subject to corporation tax. 税收递延策略允许企业在缴纳公司税之前将收益进行再投资。Las estrategias de diferimiento fiscal permiten a las empresas reinvertir sus beneficios antes de que estén sujetos al impuesto de sociedades.課税繰延戦略により、企業は法人税の課税前に利益を再投資することが可能になる。과세 이연 전략을 통해 기업은 법인세가 부과되기 전에 수익을 재투자할 수 있다.
- Under the new accounting standard, deferred revenue must be recognised over the life of the service contract. 根据新的会计准则,递延收入必须在服务合同的有效期内逐步确认。Según la nueva norma contable, los ingresos diferidos deben reconocerse a lo largo de la vigencia del contrato de servicios.新しい会計基準のもとでは、繰延収益はサービス契約の期間にわたって認識しなければならない。새로운 회계 기준에 따르면, 이연 수익은 서비스 계약 기간에 걸쳐 인식해야 한다.
Pronunciación
Guía de uso
Contexto: finance, accounting, professional
Tono: neutral
Origen e historia
From 'defer' (to put off, postpone), from Old French differer, from Latin differre (to carry apart, postpone), from dis- (apart) and ferre (to carry, bear). The noun 'deferral' was formed in English in the early 20th century.
Contexto cultural
Era: Modern
Generation: All ages
Social background: Universal
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