可抵扣暂时性差异 可抵扣暂时性差异( 可抵扣暂时性差异(Deductible temporary differences),是指在确定未来收回资产或清偿负 ),是指在确定未来收回资产或清偿负 ), 债期间的应纳税所得额时, 债期间的应纳税所得额时...
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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。
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