• It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.

    未来可能获得用来抵扣可抵扣暂时性差异应纳税所得额

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  • Based on the effects of temporary differences on the future taxable amounts, the temporary differences are classified into taxable temporary differences and deductible temporary differences.

    按照暂时性差异未来期间应税金额影响分为纳税暂时性差异可抵扣暂时性差异。

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  • The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.

    对于按照税法规定能够以后年度抵减纳税所得额的可抵扣亏损视同暂时性差异确认相应的所得税资产。

    youdao

  • The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.

    对于按照税法规定能够以后年度抵减纳税所得额的可抵扣亏损视同暂时性差异确认相应的所得税资产。

    youdao

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