暂时性差异

未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。

It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences .

按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。

Pursuant to the effect of temporary differences on taxable amounts during future periods , they can be classified into taxable temporary differences and deductible temporary differences .

决策中的延迟选择行为递延法以历史成本为计量属性，税率变动不调整导致暂时性差异转回期间不配比。

The Choice Deferral in Decision Making Deferral method was calculated with historical cost .

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 .

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。

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

什麽是暂时性差异？请举例。什麽是永久性差异？请举例。

What is a temporary tax difference ? What are some examples ? What is a permanent tax difference ? What are some examples ?

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 .

通过对盈余管理对所得税税负的影响机制进行分析，从税会暂时性差异和永久性差异两个角度详细梳理了盈余管理的避税空间。

Through the analysis to the impact of earnings management on the income tax cost , this study combs the space of tax reduction from the temporary differences and the permanent differences in detail .

随着会计环境的改变，资产负债观逐渐取代了收入费用观，衍生出资产负债表债务法确认暂时性差异，我国也在所得税准则中提出运用此方法。

With the change of the accounting environment , the asset-liability view take place of the income-expense view gradually . Thus , Balance sheet liability method appeared to confirm temporary difference , China proposed this method in the latest income tax standard .

本文从会计角度，按国际财务报告准则第12号要求的资产负债表债务法，具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。

However , this paper , form an accounting perspective , analyzes the underlying theory on balance sheet liability approach of accounting for income taxes , the temporary differences and recognizing , measuring , reporting of deferred tax according to requirement of International Financial Reporting Standards No.

资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。

On the balance sheet date , where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference , the deferred income tax assets unrecognized in prior periods shall be recognized .

项目模型：该层包含了源自企业模型的模型，并含有暂时性的差异。

Project models : This layer contains models that descend from the enterprise models and contain transient differences .