第十八部分 所得税
income taxes 所得税
tax base 计税基础
tax base of an asset 资产的计税基础
tax base of a liability 负债的计税基础
the liability method (资产负债表)债务法
temporary [’temp()r爂樀崂搀椀昀昀攀爀攀渀挀攀猀 暂时性差异
permanent [’p洂()n渂琀崀搀椀昀昀攀爀攀渀挀攀猀永久性差异
taxable temporary differences 应纳税暂时性差异
deductible [d’d欂琀樀戂()l] temporary differences 可抵扣暂时性差异
deferred tax asset 递延所得税资产
deferred tax liability递延所得税负债
current income taxes 当期所得税
taxable profit 应纳税所得额
tax credit 税款抵减
deductible loss 可抵扣亏损
applicable tax rates 适用税率
