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temporary difference

Tradução de "temporary difference" em chinês

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暂时性差异

No deferred tax liability is recognized for a temporary difference arising from the initial recognition of goodwill.

对于商誉的初始确认产生的暂时性差异，不确认相应的递延所得税负债。

Some subsidiaries suffered loss and it is uncertain that there is sufficient tax amount payable to be deducted, therefore, the deductible temporary difference and deductible losses are not recognized as deferred income tax assets.

部分子公司亏损，由于不确定未来有足够的应纳税额进行抵扣，因此相应的暂时性差异及可抵扣亏损未确认递延所得税资产。

If a transaction is neither a business combination nor affects accounting profit or taxable profit (or deductible loss) at the time of the transaction, the temporary difference incurred in the transaction will not generate deferred tax.

如果不属于企业合并交易且交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损），则该项交易中产生的暂时性差异不会产生递延所得税。

As for the deductible temporary difference in connection with the initial recognition of assets and liabilities arising from the transaction which neither is a business combination nor has any influence upon the accounting profit and taxable income (or deductible loss), related deferred income tax assets should not be recognized.

与既不是企业合并、发生时也不影响会计利润和应纳税所得额（或可抵扣亏损）的交易中产生的资产或负债的初始确认有关的可抵扣暂时性差异，不予确认有关的递延所得税资产。

Deferred income tax assets and liabilities shall be recognized with the balance sheet debt method based on the difference between the book value of some assets and liabilities and their taxation base and the temporary difference arising from the difference between the book value and the taxation basis of items not recognized as asset and liabilities but taxation base of which can be determined according to the tax law.

某些资产、负债项目的账面价值与其计税基础之间的差额，以及未作为资产和负债确认但按照税法规定可以确定其计税基础的项目的账面价值与计税基础之间的差额产生的 暂时性差异，采用资产负债表债务法确认递延所得税资产及递延所得税负债。

Influence of deductible temporary difference or deductible losses unconfirmed in current period

本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响

When the company has relative taxability temporary difference with its subsidiary company, affiliatedcompany and partnership business, and simultaneously meets the following conditions: a.

3本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异，应当确认相应的递延所得税负债，但同时满足下列条件的除外： A.

westbank> (3) the amounts of deductible temporary difference or deductible loss of unrecognized deferred income tax assets (if there is a date due, it shall disclose the date due);?

三）未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损的金额（如果存在到期日，还应披露到期日）。＜

westbank> (4) every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and?

四）对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。＜

B. In any transaction other than amalgamation of enterprises, if the accounting profit or taxable income will not be influenced when the transaction is conducted, and there is any taxable temporary difference between the entry value of assets and liabilities generated in the transaction and the their tax basis, the related deferred income tax liability is not recognized.

B.除企业合并以外的交易中，如果交易发生时既不影响会计利润也不影响应纳税所得额，则交易中产生的资产、负债的入账价值与其计税基础之间的差额形成应纳税暂时性差异的，相应的递延所得税负债不予确认。

westbank> On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.

资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。＜

westbank> As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference.

未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。＜