This paper briefly expounds the causes of the generation of the income tax accounting, points out that the separation of the accounting profit and the taxable profit generates the permanent difference and the temporary difference, and probes into the accounting treatment methods for the permanent difference and the temporary difference.
简述了所得税会计产生的原因,指出会计利润与应税利润的分离产生了永久性差异和时间性差异,并对永久性差异与时间性差异的会计处理方法进行了初步探讨。
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。
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。
For requirement, the difference is named as perpetual 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。
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。
Judgment of Permanent and Time - dependent Discrepancies and Technique of Physical Disposition;
关于永久性差异与时间性差异判断及实务处理技巧初探
This natural water and mountain will always be unique and give you nice vision forever.
山水仁智，天然取向，永久视野，坚持差异。永不沦陷的视觉！
Longing for "Degeneration"--"How Far Is Forever" :Women Texts in Cultural Differences;
向往“堕落”——《永远有多远》:文化差异中的女性文本
Yet any delay in emergency treatment could mean the differece between life and death or permanent disability.
然而任何急诊的延迟治疗都意味着生与死或永久性的残疾的差别。
permanent failure
永久性故障（持续性故障）
The corvee tax system of old Tibet was very cruel. Permanent corvee tax was registered and there were also temporary additional corvee taxes.
旧西藏的差税制度十分残酷，有载入注册籍的永久性差税，还有临时加派的差税。
semipermanent floating oil boom
半永久性的浮动栏油栅
semipermanent electronic storage
半永久性电子式存储器
branch long-lived assets
分支机构永久性资产
His work is ephemeral.
他的作品没有永久性。
are disappearing forever.
即将永久性地消失。
a molecule that is a permanent dipole.
是永久性偶极子的分子。
nonvolatile memory [ storage ]
固定[永久性]存储器
non-perpetual licence [taxi]
非永久性质的牌照〔的士〕
existing permanent unprotected file
现有永久性非保护文件
the Permanent Normal Trade Relations)
永久性正常贸易关系
permanent normal trade relationship
永久(性)正常贸易关系
Intellectual life is a long-term thing.
精神生活是永久性的。