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temporary difference

  • 暂时性差异:指在某一时间点上,会计利润和税务利润之间的差异。
  • 暂记差额:指在会计核算中,由于某些原因导致暂时无法确切确定的差额。

网络释义专业释义

  暂时性差异

Temporary differences(暂时性差异):税前利润与应税所得之间的差异的一种,这种差异的产生原因是某些项目按会计原则在某一会计期间确认,但按税法规定在其他会计期...

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  临时性差异

... 永久性差异 permanent difference 临时性差异 temporary difference 经营租赁 operating lease ...

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短语

Taxable Temporary Difference 税暂时性差异

deductible temporary difference 可抵扣暂时性差异

deductable temporary difference 可抵扣暂时性差异

Non-timing temporary difference 非时间性暂时性差异

Chapter III Temporary Difference 第三章

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  • 暂时性差异

·2,447,543篇论文数据,部分数据来源于NoteExpress

双语例句权威例句

  • Arbitrageurs are individuals who take advantage of any temporary difference in exchange rates across markets to buy low and sell high.

    套汇商是利用市场间暂时的汇率差额低价买进,高价售出的人。

    youdao

  • 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。

    youdao

  • What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?

    什么是暂时性差异?请举例。什么是永久性差异?请举例。

    youdao

更多双语例句
  • There is plenty of evidence that shows how such temporary measures can make a permanent difference.

    UN: Secretary-General

  • For workers in industries -- for workers in industries that have been hard-hit, we'll help make up part of the difference in wages between their old job and a temporary, lower paid one, while they receive re-training that will help them find secure new employment at a decent wage.

    CNN: McCain: Change is coming

  • Elsewhere we will show that the boost is indeed temporary, but few will argue that it does make a short-term difference.

    FORBES: Impossible Things And Our Economic Recovery

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