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(ə)rərɪ]differences 暂时性差异
 
　　permanent [’pɜːm(ə)nənt]differences永久性差异
 
　　taxable temporary differences 应纳税暂时性差异
 
　　deductible [dɪ’dʌktɪb(ə)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

 
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