可抵扣暂时性差异 meaning in English
deductible temporary differences
Examples
- Deductible temporary differences
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
(二)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。 - Pursuant to the effect of temporary differences on taxable amounts during future periods , they can be 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。 - Where there is any taxable temporary difference or deductible temporary difference , it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards
存在应纳税暂时性差异或可抵扣暂时性差异的,应当按照本准则规定确认递延所得税负债或递延所得税资产。 - Article 9 the term " deductible temporary difference " shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled
第九条可抵扣暂时性差异,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。