什么是暂时性差异？请举例。什么是永久性差异？请举例。
What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?
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;
税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致，产生的计税差异可分为永久性差异和暂时性差异。
The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.
当需要集中企业模型而不需要维护一个或者多个部门、商业单位或者地区之间永久性的差异性时，这种情况就会出现。
This might happen when it is desirable to centralize the enterprise models but necessary to maintain permanent variance in one or more divisions, business units or regions.
目的：探讨小儿永久性心脏起搏的病因和起搏方式的差异。
Objective To explore the cause of child permanent heart pacing and compare different pacing mode.
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.
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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