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。

youdao

They can then invest the money they raise in the higheryielding taxable market but, because of their non-profit status, avoid taxes.

他们可以在高税收的领域投入资金，然而由于他们的非盈利性质，而避开纳税。

youdao

The taxable amount is not fixed but it depends on the company's profit (Company performance).

应税金额并不固定，取决于公司（表现）利润。

youdao

Dividends are taxed, as with all other taxable profit, at the company level.

FORBES: Obama's Budget Raises Dividend Taxes to 39.6%: This is Not a Good Idea

Starbucks has reported a taxable profit only once in its 15 years of operating in the UK, often posting losses.

BBC: Boris: Don't sneer at Starbucks over tax payment

Stockbrokers would have to report what a customer paid for his stock, not just what he sold it for--in other words, his or her taxable profit.

FORBES: Tax Tattlers