企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。

The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.

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该项分配使得财务报表上所列示的所得税费用与会计所得之间具有逻辑上的关系。

Causes income tax expense reported in financial statements to be in logical relationship to accounting income.

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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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