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.

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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.

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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.

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