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财务英语翻译一句Under this method, deferred tax assets and liabiliti

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财务英语翻译一句
Under this method, deferred tax assets and liabilities are determined based on dif¬ferences between financial reporting and tax bases of assets and liabilities, and are measured using enacted tax rules and laws that will be in effect when differences are expected to reverse
用这种方法,递延所得税资产和负债是基于财务报告口径下的资产及负债与纳税基础下的资产及负债之间的差异进行确认的,并且当差异出现需要抵减时根据所颁布的税法及规定来进行衡量.