我国《企业会计准则第18号——所得税》第二十条规定,资产负债表日,企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值;在很可能获得足够的应纳税所得额 Article 20 of the Accounting Standard for Business Enterprises No. 18 - Income Tax stipulates that on the balance sheet date, the enterprise shall review the book value of the deferred income tax assets. If it is probable that sufficient taxable income will not be available in the future to offset the benefit of the deferred tax assets, the carrying amount of the deferred tax assets shall be written down. Where it is probable that sufficient taxable income will be available