可抵扣暂时性差异

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deductable temporary difference
可抵扣暂时性差异：指企业在税务和会计处理中，由于不同的会计准则或税法规定，导致在税前利润和税后利润之间存在的差异。这些差异可以在未来的税务计算中抵扣，从而减少企业的税负。

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deductible temporary differences
可抵扣暂时性差异 可抵扣暂时性差异（ 可抵扣暂时性差异（Deductible temporary differences），是指在确定未来收回资产或清偿负），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，债期间的应纳税所得额时...

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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.
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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.
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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.

可抵扣暂时性差异
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。

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