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.

youdao

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.

youdao

The personal-- it's taken from corporations before they pay out their dividends.

个人...,企业所得税是按照派息前所得利润扣缴

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