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(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
　　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