可抵扣暂时性差异(deductible temporary difference)，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生可抵扣金额的暂时性差异。
未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。
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.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
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.
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