财务与税收的分离导致了永久性差异和时间性差异的产生；

Separation of accounting and tax leads to permanent difference and timing difference;

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损益表债务法注重时间性差异，资产负债表债务法注重暂时性差异。

The former focuses on the temporary differences while the latter emphasizes on the timing differences.

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以年度亏损弥补视同时间性差异为前提，提出了理论上更为完善的处理方法。

The paper puts forward the method that is more perfect in theory by considering losses in financial year as the time difference.

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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。

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.

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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。

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.

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