2.1.2暂时性差异(temporary difference)取代时间性差异(timing difference) 《企业会计准则第18号——所得税》中规定:“暂时性差异,是指资产或负债的账面价值与其计税基础之间的差额;未作为资产和负...
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Separation of accounting and tax leads to permanent difference and timing difference;
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;
Part of software the motion target detection method based on timing difference has been researched, the software design has been completed.
软件设计部分,针对运动目标的检测跟踪各种跟踪方法,详细研究并实现了基于时间差分的运动目标检测方法,完成了系统整体软件设计。
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。
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