递延税所得税贷方余额是什么怎么算急需？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	递延税所得税贷方余额是什么怎么算急需？
释义	递延税所得税贷方余额是什么怎么算急需？递延所得税的贷方余额表示递延所得税负债，反之，则代表递延所得税资产。递延所得税，在会计科目上分为递延所得税负债和递延所得税资产。借：递延所得税资产贷：所得税费用或者借：所得税费用贷：递延所得税负债在借方表示资产增加了，在贷方表示负债增加了，不能笼统说借贷方增加了。这样说理解吗？该内容由杨振军律师和律说律答共创回答
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