随着会计调整产生税前会计利润差额，其相应的所得税影响及会计处理变得复杂。

Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.

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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.

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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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