不幸的是，当时的会计通常并不能反映出这种差异。
The accounting unfortunately at that point, in general, wasn't really able to reflect that difference.
会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。
Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
我启动了这个国会计划，但奥巴马议员与我之间存在着很大的差异。
I open up the congressional plan, but there is a big difference between Senator Obama and me.
因此，不同的股权结构下会计盈余信息含量会有所差异。
So, under different ownership structures, the information content of accounting earnings is different.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
并结合我国会计环境对差异存在的原因进行了分析，同时提出对策建议。
And analyses the reasons of the existence of differences between accounting environment, and puts forward countermeasures and Suggestions.
本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。
This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
通过实例计算，说明不同合并会计方法下盈利指标存在很大的差异。
Through calculating real cases, we can know that profit index is quite different under accounting methods of various mergers.
本文从六个方面就会计制度与税法在流转税课税上存在的差异进行了分析。
The difference in levying turnover tax between accounting system and tax law further illustrate that they abide by different principles and give service to different objectives.
固定资产改良支出在会计处理和税务处理方面有较大差异。
There are many differences between accountant's dealing and tax's dealing of the fixed assets' improving outlay.
由于双重会计准则规定存在差异，造成上市公司会计报表中的净利润存在差异。
The differences of this two accounting standards have led to differences of net profits in accounting statements of listed company.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
我国当前的会计准则与国际会计准则有什么差异？
What is difference between our current accounting standards and international accounting standards?
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
会计差异是一种客观存在，主要分为会计国内差异和会计国际差异。
The accountant difference is objective reality, it mainly divides into the domestic difference and international difference of accountant.
税务会计的核算基础与财务会计核算基础之间存在差异。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。
There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.
解决会计与税法差异的途径在于纳税调整。
产生差距的原因被归结为是由于股本结构、会计调整、市场有效程度、报表信息质量等方面存在差异。
The reason was due to structure of shareholder, accountant adjustments, market validity and information quality of report forms.
为了简洁地解释差异现象，会计师建立起簿记系统。
To explain the difference briefly, the accountant sets up a bookkeeping system.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
《会计法》对会计资料真实性问题没有规定具体的界定标准，会计界与法律界对真实性的理解存在差异。
"Account Law" to the authenticity problem of accountant material stipulation not concrete limits standard, understanding to authenticity existents difference in Accounting field and Law circle.
以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。
Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
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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