2.Article 23 The deferred income tax assets and deferred incometax liabilities shall be respectively presented as the non-currentassets and non-current liabilities in the balance sheet.第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
3.Return on Invested Capital (ROIC) - Profit after tax, but beforeinterest expense,
divided by capital invested. Capital investedequals assets less current and non-interest bearing liabilities. 投資回報率（ROIC） –扣除應繳稅額後、扣除利息支出前的利潤除以資本投入。資本投入等於資產減去流動負債和不付利息的負債。
current tax assets是即期稅項資產；現行稅收資產；本期稅項資產；當前稅收資產的意思。
例句
1.According to the current accounting standards and the law ofenterprise income
tax, this paper discusses accounting and taxtreatment of non-monetary assets
transactions.以現行會計準則和企業所得稅法為依據，論述了非貨幣性資產交換的會計處理和稅務處理方法。
2.Article 23 The deferred income tax assets and deferred incometax liabilities shall be respectively presented as the non-currentassets and non-current liabilities in the balance sheet.第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
3.Return on Invested Capital (ROIC) - Profit after tax, but beforeinterest expense,
divided by capital invested. Capital investedequals assets less current and non-interest bearing liabilities. 投資回報率（ROIC） –扣除應繳稅額後、扣除利息支出前的利潤除以資本投入。資本投入等於資產減去流動負債和不付利息的負債。