Temporary differences（暂时性差异）：税前利润与应税所得之间的差异的一种，这种差异的产生原因是某些项目按会计原则在某一会计期间确认，但按税法规定在其他会计期...
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... efforts » 努力 temporary differences » 临时差异 you are the same now as you were then » 你是你的现在,然后是 ...
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deductible temporary differences 可抵扣暂时性差异
Taxable temporary differences 应纳税暂时性差异 ; 暂时性差异
reversal of temporary differences 逆转的暂时性差异 ; 拨回暂时性差异 ; 暂时性差异的转回
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。
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。
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。
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