Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
Based on the effects of temporary differences on the future taxable amounts, the temporary differences are 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。
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.
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.
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。
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