Income tax payable of the business which has not yet been paid.

应付未付之营利事业所得税。

Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).

依照本法缴纳的所得税以人民币为计算单位。

Income tax shall be the actual amount of income tax payable in Renminbi during the year.

所得税项目，以全年实际应交所得税的人民币金额反映。

Article 21 Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).

第二十一条依照本法缴纳的所得税以人民币为计算单位。

Different approach leads to different cost, therefore it will influence the amount of income tax payable.

不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。