时间性差异

财务与税收的分离导致了永久性差异和时间性差异的产生；

Separation of accounting and tax leads to permanent difference and timing difference ;

由于对时间性差异处理的不同，所得税会计产生了两种不同的方法：应付税款法和纳税影响会计法。

And different treatment to timing difference leads to two different accounting method : tax payable method and tax effect accounting method .

施工企业年终工程结算收入确认的时间性差异

The Timely Discrepancy on the Year-end Project Income Balance of the Constructing Enterprise

关于永久性差异与时间性差异判断及实务处理技巧初探

Judgment of Permanent and Time - dependent Discrepancies and Technique of Physical Disposition

所得税申报中资产时间性差异的调整方法比较

Comparing and Contrasting the Methods for Regulating Assets Timing Differences in Income Tax Declaration

浅析所得税时间性差异的会计处理

Accounting disposition of time difference of income tax

文章从纳税影响会计法的实质、常见的时间性差异、时间性差异对所得税的影响期间及其恰当的会计处理做出了进一步论述。

Accounting treatment of time discrepancies which influence income-tax paying is discussed in the thesis .

损益表债务法注重时间性差异，资产负债表债务法注重暂时性差异。

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

税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。

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 .

资产负债表债务法以暂时性差异扩展了时间性差异，具有明显的符合会计报表信息导向及信息相关性、可比性强的优势。

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 .

文章主要从当前会计制度对存货减值定义与要求，通过对时间性差异与永久性差异的比较和分析，分析其实质认为两者的差异更符合永久性差异的要求。

Based on the definition and demand of accounting system on inventory impairment , through the comparison and analysis between time difference and permanent difference , this paper reaches the conclusion that the difference between them is more in line with permanent difference .

所得税会计方法采用了应付税款和纳税影响会计法两种，当企业同时出现永久性差异和时间性差异时，能够选择其中任何一种方法，正确进行所得税会计的处理。

The income tax accounting method uses both the tax payable method and tax influencing accounting method . When an enterprise faces the permanent differences and time differences , the choice of either one of the methods can help with the accounting treatment .

当前我国在招投标中，执行单价合同在标价计算过程中存在建筑市场的竞争、材料价格的不一、时间性的差异等问题。

It was transact unit price contract in our country invite bidding and bid at present it have following problems during bid price calculate process : compete from architecture market , price was not uniform and have different on time .

不同体系的接枝反应速度及其温度、时间依赖性的差异，是其Ea不同所致。

The grafting reaction velocity and its temperature and time-dependent behavior are controlled by their E_a .

结果治疗15天后CT复查，C组和B组比较，血肿及脑室内血液清除时间有显著性差异。

Results Clearing time of hematoma and ventricular blood was significantly different between Group B and Group C according to CT callback .

结果（1）浅表创面各组止血时间无显著性差异（P0.05）；

Results There was no significant difference in the time to stop bleeding of superficial trauma .

研究结果显示，自制海绵与可吸收明胶海绵相比，止血时间有显著性差异（P0.05），且续发性再出血情况更少。

The result shows that the self producing O-carboxymethyl chitosan hemostatic sponge and commercial absorbable-gelatin sponge have significant difference on the bleeding time ( P0.05 ), moreover the recurring hemorrhage was fewer .

三组药物起效时间无显著性差异（P0.005）。

Three groups of drugs the onset time of no significant difference ( P0.005 ) .

气管套管拔管率为100%，CHEP与CHP术式组拔管时间有显著性差异，CHP拔管时间延长。

The tracheal tube extubation was 100 % , CHEP and CHP surgical extubation time was significantly different , CHP prolonged extubation .

cyclin正在卵巢透明细胞癌组织中有很高的表达，经分析高和低表达组与患者生存时间无显著性差异。

Cyclin E has a high expression in the tissue of Ovarian clear cell carcinoma . We found no significant difference between the degree of Cyclin E expression and the patients ' survival time .

结果异常女性组-正常女性组、异常男性组-正常男性组的T2弛豫时间有显著性差异，正常组在94.7~113.8ms之间，异常组在119.4~127.4ms之间（P<0.05）。

Results There was statistically significant difference between normal and abnormal females , normal and abnormal males . T2 value was 94.7-113.8 ms in normal group and 119.4-127.4 ms in abnormal group ( P < 0.05 ) .

实验结果显示：在不同的计数Stroop视觉刺激条件下，正常被试与抑郁症患者行为数据的反应时间有显著性差异，并推论这些差异可能与抑郁症患者注意执行功能障碍有关。

Reaction time has been observed significant difference between normal subjects and depression patients in three different conditions , which was probably related with attention executing function disorder of depression patients .

用Kaplan-Meier方法进行生存分析，没有发现高危型与低危型的总生存时间有显著性差异：高危型组和低危型组的1年生存率差异无统计学意义（P>0.05）；

The estimated 1 year overall survival rates in the groups of patients carrying high risk and low risk haplotypes were not statistically significant ( P > 0.05 ) using Kaplan Meier method .

GS每增加1cm，持续出血的可能性为原来的1.596倍，按GS与药物流产后血β-hCG浓度分组比较，不同组之间药物流产后阴道出血时间有显著性差异（P<0.01）。

While the possibility increased by 1 . 596 times if GS increased 1 cm . There is significant difference between GS group and serum p - hCG concentration group ( P < 0 . 01 ) .

威灵仙多糖对Tca-8113细胞周期影响，呈时间依赖性，差异具有统计学意义。

Clematis polysaccharide reflects on the Tca-8113 cells ' cycle , has a dependence of time , the difference has a meaning of statistics . 3 .

可溶性物质的含量与胁迫时间存在显著性差异。

There were significant difference between stress time and the changes of soluble matter content . 4 .

广告受众对不同广告代言人、不同功能介绍信息的注视时间存在显著性差异；

There are significant differences in fixation time for different endorsers and different ways of introducing function information ;

脑出血病人发病的时间性男女无差异（P>0.05）。

There were no significant seasonal differences in terms of cerebral hemorrhage onset ( P > 0.05 ) .

结果：选用不同型号留置针病人的静脉炎发生例数、静脉针留置时间均有显著性差异（P<0.05）。

Results : There was significant difference in the incidence of phlebitis and indwelling time ( p < 0.05 ) .

各组术后下肢运动功能恢复的时间无显著性差异（P>0.05）。

But the recovery time of crura movement function of four groups have no significant difference ( P > 0.05 ) .