| 1. | Deferred income tax liability method
递延所得税负债法 |
| 2. | Deferred income tax liabilities
递延所得税负债 |
| 3. | Deferred income tax assets
递延所得税资产 |
| 4. | Deferred tax liabilities
递延所得税负债 |
| 5. | Net of deferred taxes
递延所得税后净额 |
| 6. | Deferred tax asset
递延所得税资产 |
| 7. | Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。 |
| 8. | Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。 |
| 9. | The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就资产负债表债务法的核心，即递延所得税负债和递延所得税资产的确认和计量进行了探讨。 |
| 10. | Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet
第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。 |
