大家好，我是小环，我来为大家解答以上问题。Deductible翻译，deductible很多人还不知道，现在让我们一起来看看吧！

1、可扣除的暂时性差异，这是一个税收名词。

2、暂时性差异，是指资产或负债的帐面价值与其计税基础之间的差额；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，该计税基础与其帐面价值之间的差额也属于暂时性差异。

3、参见以下定义：

4、Temporary difference（暂时性差异）: a difference between the carrying amount of an asset or liability and its tax base.

5、Taxable temporary difference（应征税的暂时性差异）: a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled.

6、Deductible temporary difference（可扣除的暂时性差异）: a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled.

本文到此讲解完毕了，希望对大家有帮助。