对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。

The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.

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本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。

After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.

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所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。

All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.

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