1) temporary anomaly
暂歇性异常
3) intermittent apnea
间歇性呼吸暂停
4) temporary differences
暂时性差异
1.
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.
新会计准则规定所得税会计处理采用资产负债表债务法,确立了会计利润与应税所得的适当分离,明确了暂时性差异的概念,与旧准则相比更完整、更规范、更符合现代会计理论和原则。
2.
It introduces the concept of temporary differences to measure differences.
2006年财政部颁布的新所得税会计准则引入"暂时性差异",要求企业统一采用资产负债表债务法。
3.
It also introduces the concept of tax base to measure temporary differences.
2006年发布的所得税会计准则,要求采用资产负债表债务法,引入计税基础计量暂时性差异,重在规范递延所得税资产或负债的确认及计量,在资产及负债存量可靠、完整的基础上,从资产及负债的增减变动导出对所得税费用的影响金额,体现了资产负债观在我国会计规范中的运用。
5) temporary difference
暂时性差异
1.
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.
文中旨在对资产负债表债务法进行一个全面的解析,对资产负债表中有可能产生暂时性差异的项目进行了列举,并以案例分析的形式阐述了资产负债表债务法的整个核算过程。
2.
Based on the analysis on the conceptions of the timing difference, temporary difference, and balance sheet approach, etc.
在对时间性差异、暂时性差异、资产负债表债务法等概念进行分析的基础上,对我国当前所得税会计发展提出了看法,建议在制定我国正式的所得税会计准则中应当以暂时性差异取代时间性差异,明确规定停止使用应付税款法、递延法以及损益表债务法,统一使用资产负债表债务法。
3.
Now we have already reached agreement on permanent difference,it is very important for us to choose and apply temporary difference.
在人们对永久性差异会计处理已经达成基本共识的前提下,对暂时性差异会计处理的选择与运用就显得十分重要了。
补充资料：间歇
动作、变化等每隔一定时间停止一会儿：心脏病患者常常有～脉搏。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条