| 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 tax liabilities
递延所得税负债 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | 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。 |
| 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. | Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards
资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。 |
| 9. | The fifth part is introduction of ias 12 understanding , including revise of ias 12 , how to use balance sheet debt method , measurement and disclosure of deferred assets and deferred liabilities
第五章介绍对国际会计准则12号的理解，包括国际会计准则12号所得税修订，国际会计准则的资产负债表负债法及其运用，递延所得税资产和递延所得税负债的计量与披露。 |
| 10. | The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies , associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard
与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债，应当按照本准则第十二条的规定确认。 |
