Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.

应纳税所得是根据所得税规则(非公认会计原则)计算的。

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Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.

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。

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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.

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。

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One idea that Mr Monti is keen on, however, is to harmonise the accounting methods used to calculate taxable profits.

ECONOMIST: European tax harmonisation