| 1. | Deductible temporary differences
可抵扣暂时性差异 |
| 2. | The temporary differences are unlikely to be reversed in the excepted future
（二）该暂时性差异在可预见的未来很可能不会转回。 |
| 3. | 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。 |
| 4. | A conscious effort to find our common essence beyond our apparent divisions , our temporary differences , our ideological and cultural barriers
尽力在我们各种意识形态的分歧差异和文化的障碍中寻求我们共同的人性。 |
| 5. | Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | Article 8 the term " taxable temporary difference " shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled
第八条应纳税暂时性差异，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，将导致产生应税金额的暂时性差异。 |
| 9. | As for an item that has not been recognized as an asset or liability , if its tax base can be determined in light of the tax law , the difference between the tax base and its carrying amount shall also be a temporary difference
未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。 |
| 10. | Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively , being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
递延税项资产及负债分别由资产及负债按财务报表之帐面值及课税值两者之间可予扣减及应课税之暂时性差异所产生。 |
