题目

英语翻译
Deferred tax assets and liabilities reflect the effects of tax losses and the future income tax effects of temporary differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.During fiscal year 2005 and 2004,the Company made an adjustment of $115,000 and $974,000,respectively,to the deferred tax assets primarily to adjust cumulative temporary balances and the net operating loss carryforwards.This adjustment had no effect on the income statement as the valuation allowance was adjusted by the same amount.

提问时间：2020-07-26

答案

递延税务资产及负债反映影响税收损失,未来所得税影响暂时分歧合并财务报表携带大量现有资产和负债,并各自税基,是以用后税率适用于应纳税收入在未来几年中的暂时的分歧可望收回. 在2005年至2004年财政年度,该公司做了...