新方法下，根据资产或负债的计税基础与帐面价值的差异确认暂时 性差异 应纳税暂时性差异（taxable temporary differences） 可抵扣暂时性差异（deductible temporary differences） 以税率乘以暂时性差异形成递延所得税资产或递延所得税负债 对公司业绩有...
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...为两类，分别是可减除之暂时性差异（Deductible temporary differences）与应课税之暂时性差异（Taxable temporary differences），前者在未来资产回收或负债清偿时将可降低未来的课税所得，因此符合 IFRS 对资产的定义，其税额的影响数为递延所得税资产。
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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。
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
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。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
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