暂时性差异可能是以下 两种之一：应税暂时性差异（Taxable Temporary Difference）是指在确定收回或清偿该资产或负债的 账面金额的未来期间的应税利润（可抵扣应税收益 额的亏损）时，将导致应税金额的暂时性差异...
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应纳税暂时性差异 Taxable temporary differences
税暂时性差异
Temporary tax differences
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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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