The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities , using tax rates enacted or substantively enacted at the balance sheet date 已确认的递延税项数额是按照资产和负债帐面金额的预期实现或清偿方式，以结算日已生效或实际生效的税率计量。
Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards 资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。
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。
Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively , being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases 递延税项资产及负债分别由资产及负债按财务报表之帐面值及课税值两者之间可予扣减及应课税之暂时性差异所产生。
Article 9 the term " deductible temporary difference " shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled 第九条可抵扣暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生可抵扣金额的暂时性差异。
The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised 递延税项资产于每个结算日之帐面值须予以审阅，如不再可能取得足够之应课税溢利以运用有关之税务利益，帐面金额则予以调低。
In the effective - interest method of amortization , the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization 分期偿还的实际利率法，是根据发行时的市场利率乘上债券维持费用来确定每个期间的利息费用和计算折价和溢价分期偿还的费用。
Gains or losses arising from the disposal of property , plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset , and are recognised in the income and expenditure account at the date of disposal 出售物业厂房及设备产生的收益或亏损乃按出售收入净值与资产的帐面值的差额确定，并于出售日于收支帐确认。
Grants related to depreciable assets received or receivable since 1 april 2003 are presented as a deduction from the carrying amount of the relevant assets and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge 在二三年四月一日起收取或应收的可折旧资产补助金，则在有关资产的账面值中减除，并根据该资产使用年期用减少折旧的方法确认为收入。
The accompanying condensed consolidated financial statements do not include any adjustments related to the recoverability or classification of asset - carrying amounts or the amounts and classifications of liabilities that may result should the company be unable to continue as a going concern 附带的简明财务报表并不包括任何有关以下内容调整：可复性或资产结存价值分类或可能导致公司不能持续经营的债务数额和分类。
