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暂时性差异

网络temporary differences; timing difference; temporarydifferenees

暂时性差异

暂时性差异

暂时性差异

temporary differences

... taxable temporary differences 应税暂时性差异 Temporary differences 暂时性差异 （Earnings Per Share）每股收益 ...

timing difference

会计、审计常... ... 递延所得税资产 deferred income tax asset 暂时性差异 timing difference 永久性差异 permanent difference ...

temporarydifferenees

...际会计准则—所得税，所得税会计的基本问题是如何处理暂时性差异(temporarydifferenees)的纳税影响，而不仅仅是时间性 …

1

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

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。

2

3

The temporary differences are unlikely to be reversed in the excepted future .

该暂时性差异在可预见的未来很可能不会转回。？。

5

The investing enterprise can control the time of the reverse of temporary differences ;

投资企业能够控制暂时性差异转回的时间；

6

The investing enterprise can control the time of the reverse of temporary differences ; and

（一）投资企业能够控制暂时性差异转回的时间；

7

A Comparative Analysis between Timing Difference and Temporary Difference

时间性差异与暂时性差异的比较分析

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