1) Non-timing temporary difference
非时间性暂时性差异
2) temporary differences
暂时性差异
1.
The new accounting rules regulate that the income tax accounting treatment should use the balance sheet debt law,establish the proper separation of accounting profit and taxable income,and define the concept of temporary differences, which are more integrated,more canonical and more suitable for the modern accounting theory and rules compared to the old ones.
新会计准则规定所得税会计处理采用资产负债表债务法,确立了会计利润与应税所得的适当分离,明确了暂时性差异的概念,与旧准则相比更完整、更规范、更符合现代会计理论和原则。
2.
It introduces the concept of temporary differences to measure differences.
2006年财政部颁布的新所得税会计准则引入"暂时性差异",要求企业统一采用资产负债表债务法。
3.
It also introduces the concept of tax base to measure temporary differences.
2006年发布的所得税会计准则,要求采用资产负债表债务法,引入计税基础计量暂时性差异,重在规范递延所得税资产或负债的确认及计量,在资产及负债存量可靠、完整的基础上,从资产及负债的增减变动导出对所得税费用的影响金额,体现了资产负债观在我国会计规范中的运用。
3) temporary difference
暂时性差异
1.
In order to give a comprehensive analysis about the balance-sheet asset/liability method,this paper lists projects in the balance sheet that may cause temporary difference,and elaborates the whol.
文中旨在对资产负债表债务法进行一个全面的解析,对资产负债表中有可能产生暂时性差异的项目进行了列举,并以案例分析的形式阐述了资产负债表债务法的整个核算过程。
2.
Based on the analysis on the conceptions of the timing difference, temporary difference, and balance sheet approach, etc.
在对时间性差异、暂时性差异、资产负债表债务法等概念进行分析的基础上,对我国当前所得税会计发展提出了看法,建议在制定我国正式的所得税会计准则中应当以暂时性差异取代时间性差异,明确规定停止使用应付税款法、递延法以及损益表债务法,统一使用资产负债表债务法。
3.
Now we have already reached agreement on permanent difference,it is very important for us to choose and apply temporary difference.
在人们对永久性差异会计处理已经达成基本共识的前提下,对暂时性差异会计处理的选择与运用就显得十分重要了。
4) timing difference
时间性差异
1.
Based on the analysis on the conceptions of the timing difference, temporary difference, and balance sheet approach, etc.
在对时间性差异、暂时性差异、资产负债表债务法等概念进行分析的基础上,对我国当前所得税会计发展提出了看法,建议在制定我国正式的所得税会计准则中应当以暂时性差异取代时间性差异,明确规定停止使用应付税款法、递延法以及损益表债务法,统一使用资产负债表债务法。
2.
This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.
本文从资产、负债的初始确认和再确认两个环节对暂时性差异进行系统分析,并总结归纳了资产负债观下的暂时性差异与收入费用观下的时间性差异和永久性差异的异同。
3.
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
税前会计利润与纳税所得之间存在着永久性和时间性差异,主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
5) Time difference
时间性差异
1.
The research on the formation of perpetual difference and time difference and the comparison between accounting earnings and income taxearnings would be benificial for our enterprises to declare paging tax and be advan tageous for the.
对永久性差异和时间性差异的形成以及会计收益与应税收益的比较,有利于企业正确地申报纳税和税务部门准确审核。
2.
When an enterprise faces the permanent differences and time differences, the choice of either one of the methods can help with the accounting treatment.
所得税会计方法采用了应付税款和纳税影响会计法两种 ,当企业同时出现永久性差异和时间性差异时 ,能够选择其中任何一种方法 ,正确进行所得税会计的处理。
3.
Because Balance Sheet Liability method extends the concept of time difference by temporary difference, it advantages over other methods by providing relevant and comparable information complying with accounting objection.
资产负债表债务法以暂时性差异扩展了时间性差异,具有明显的符合会计报表信息导向及信息相关性、可比性强的优势。
6) timely difference
时间性差异
1.
For time it is called as timely difference.
因口径不一致产生的差异称永久性差异,因时间不一致而产生的差异称时间性差异。
补充资料：暂时性消费
暂时性消费（transitory consumption）：%26#8220;持久性消费%26#8221;的对称，指消费中没有预见到的增加或减少。这种消费是由收入的暂时性变动所引起的，特别是与经济周期的不同阶段有关联。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条