income taxes 所得稅
　　tax base 計(jì)稅基礎(chǔ)
　　tax base of an asset 資產(chǎn)的計(jì)稅基礎(chǔ)
　　tax base of a liability 負(fù)債的計(jì)稅基礎(chǔ)
　　the liability method (資產(chǎn)負(fù)債表)債務(wù)法
　　temporary [’temp(?)r?r?]differences 暫時(shí)性差異
　　permanent [’p??m(?)n?nt]differences永久性差異
　　taxable temporary differences 應(yīng)納稅暫時(shí)性差異
　　deductible [d?’d?kt?b(?)l] temporary differences 可抵扣暫時(shí)性差異
　　deferred tax asset 遞延所得稅資產(chǎn)
　　deferred tax liability遞延所得稅負(fù)債
　　current income taxes 當(dāng)期所得稅
　　taxable profit 應(yīng)納稅所得額
　　tax credit 稅款抵減
　　deductible loss 可抵扣虧損
　　applicable tax rates 適用稅率