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temporary difference

  • 暂时性差异:指在某一时间点上,会计利润和税务利润之间的差异。
  • 暂记差额:指在会计核算中,由于某些原因导致暂时无法确切确定的差额。

网络释义专业释义

  暂时性差异

Temporary differences(暂时性差异):税前利润与应税所得之间的差异的一种,这种差异的产生原因是某些项目按会计原则在某一会计期间确认,但按税法规定在其他会计期...

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  临时性差异

... 永久性差异 permanent difference 临时性差异 temporary difference 经营租赁 operating lease ...

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  时性差异

...的情形是,税法要求福特公司只能在保修服务实际履行的时候才能确认其成本为费用支出,这就是临时性差异temporary difference),或者叫作时间差异(timing difference)。

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短语

Taxable Temporary Difference 税暂时性差异

temporary difference detail 临时性差异

deductible temporary difference 可抵扣暂时性差异

deductable temporary difference 可抵扣暂时性差异

Non-timing temporary difference 非时间性暂时性差异

Chapter III Temporary Difference 第三章

 更多收起网络短语
  • 暂时性差异

·2,447,543篇论文数据,部分数据来源于NoteExpress

双语例句权威例句

  • Arbitrageurs are individuals who take advantage of any temporary difference in exchange rates across markets to buy low and sell high.

    套汇利用市场暂时汇率差额低价买进,高价售出

    youdao

  • 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.

    税法会计准则对收入、费用的确认和计量口径和时间上有时不一致,产生的计税差异分为永久性差异和暂时性差异。

    youdao

  • What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?

    什么暂时性差异?请举例。什么是永久性差异?请举例。

    youdao

更多双语例句
  • There is plenty of evidence that shows how such temporary measures can make a permanent difference.

    UN: Secretary-General

  • For workers in industries -- for workers in industries that have been hard-hit, we'll help make up part of the difference in wages between their old job and a temporary, lower paid one, while they receive re-training that will help them find secure new employment at a decent wage.

    CNN: McCain: Change is coming

  • Elsewhere we will show that the boost is indeed temporary, but few will argue that it does make a short-term difference.

    FORBES: Impossible Things And Our Economic Recovery

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