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.

For time it is called as timely difference.

The former focuses on the temporary differences while the latter emphasizes on the timing differences.

The income a/c-debt method produces the timing differences according to the viewpoint of income/cost.

In the light of some problems existing in present foreign language teaching, this paper puts forward the view of developing the individualized foreign language teaching under the premise of respecting students’ individual difference, and expounds the models and strategies of this teaching.

In view of this phenomenon,this paper attempts to analyze and systemize the dominant theories on second language acquisition from two perspectives: sociological base and individual difference,aiming t.