第十八部分所得税
incometaxes所得税
taxbase计税基础
taxbaseofanasset资产的计税基础
taxbaseofaliability负债的计税基础
theliabilitymethod(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
taxabletemporarydifferences应纳税暂时性差异
deductible[dɪ’dʌktɪb(ə)l]temporarydifferences可抵扣暂时性差异