deductible temporary differences 中文意思是什麼
deductible temporary differences
解釋
可抵扣暫時性差異- deductible : 絕對免賠費率可扣除
- temporary : adj 1 一時的，暫時的，臨時的 （opp lasting）。2 曇花一現的，無常的 （opp permanent）。n 臨時工 （...
- differences : 偏差差異
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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
第九條可抵扣暫時性差異，是指在確定未來收回資產或清償負債期間的應納稅所得額時，將導致產生可抵扣金額的暫時性差異。 -
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
按照暫時性差異對未來期間應稅金額的影響，分為應納稅暫時性差異和可抵扣暫時性差異。 -
Deductible temporary differences
可抵扣暫時性差異 -
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences
（二）未來很可能獲得用來抵扣可抵扣暫時性差異的應納稅所得額。 -
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
遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。
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