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debit tax [7 entries]
  1. debit tax    借方税
  2. deferred tax debit    前払い税金
  3. deferred tax debit balances    繰り延べ税金借方残高
  4. deferred tax debit balances arising from separate categories of timing differences    他の期間差異の範疇から生じる繰り延べ税金借方残高
  5. deferred tax net debit balances    繰り延べ税金(純)借方残高
  6. the provision for deferred tax liabilities should be reduced by any deferred tax debit balances arising from separate categories of timing differences    繰り延べ税金債務に対する引当金は、他の期間差異の範疇から生じる繰り延べ税金借方残高と、相殺しなければならない
  7. to take up the tax effects of debit timing differences    借方期間差異の税効果を計上する
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