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；

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The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.

税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致，产生的计税差异可分为永久性差异和暂时性差异。

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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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There is plenty of evidence that shows how such temporary measures can make a permanent difference.

UN: Secretary-General

Still others have tried to split the difference by arguing for a permanent noncitizen legal-resident status for illegal immigrants and their offspring, on the German and French model.

WSJ: The Weekend Interview with Marco Rubio: Riding to the Immigration Rescue

But there is a big difference between avoiding catastrophe and creating a permanent Republican majority.

ECONOMIST: The politics of diminished expectations