In allusion to the situation of low exploration degree of Zizhen Sag in Huimin Depression, the structural evolution of Zizhen sag from three aspects, such as formation evolution, the spatio-temportal differences of margin fault activity and the transference of subsidence center was described.

The new accounting rules regulate that the income tax accounting treatment should use the balance sheet debt law,establish the proper separation of accounting profit and taxable income,and define the concept of temporary differences, which are more integrated,more canonical and more suitable for the modern accounting theory and rules compared to the old ones.

It introduces the concept of temporary differences to measure differences.

It also introduces the concept of tax base to measure temporary differences.

In order to give a comprehensive analysis about the balance-sheet asset/liability method,this paper lists projects in the balance sheet that may cause temporary difference,and elaborates the whol.

Based on the analysis on the conceptions of the timing difference, temporary difference, and balance sheet approach, etc.

Now we have already reached agreement on permanent difference,it is very important for us to choose and apply temporary difference.

Based on the analysis on the conceptions of the timing difference, temporary difference, and balance sheet approach, etc.

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

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.

The research on the formation of perpetual difference and time difference and the comparison between accounting earnings and income taxearnings would be benificial for our enterprises to declare paging tax and be advan tageous for the.

When an enterprise faces the permanent differences and time differences, the choice of either one of the methods can help with the accounting treatment.

Because Balance Sheet Liability method extends the concept of time difference by temporary difference, it advantages over other methods by providing relevant and comparable information complying with accounting objection.