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。
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。
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。
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。
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。
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。
transient situational personality disorder
暂时情境性人格异常
THE RECCURRENCE AND TRANSIENCE FOR MARKOV CHAINS IN DOUBLE INFINITE ENVIRONMENTS
双无限环境中马氏链的常返和暂留性
"Normally, humans have 23 pairs of chromosomes, including one pair of sex chromosomes. Any variation from this pattern causes abnormalities."
正常情况下,人类有二十三对染色体,其中包含一对性染色体。这一格局的任何变异均可导致疾
schizoid personality disorder
精神分裂型人格异常
passive aggressive personality disorder
消极攻击型人格异常
Psychophysiologic, which covers the transient and short-term problems associated with situational factors such as concern about an ill family member.
社会心理性失眠。该类失眠包括暂时性和短期性失眠，通常与环境因素有关，如对生病家属的担心。
The Influence of Social Desirability on Personality Measures in the Selecting Context;
人才选拔情境下社会称许性对人格测量的影响
Gender Differences:Influence of Family Environment On Personality Traits among Adolescents
家庭环境影响青少年人格特质的性别差异
To terminate the employment of(a worker), especially temporarily.
暂时解雇员工停止雇用（工人），尤指暂时性的
a group of people (often temporary) having a common purpose.
有共同目的的一组人（通常是暂时的）。
A Study on Blood Pressure Variability in Sleep Apnea Population;
睡眠呼吸暂停人群血压变异性的研究
We do need more effective therapies for jet lag and for sleep difficulties that occur as a consequence of shift work," said Dr.
当然伟哥是有副作用的，一些男士难以接受在30000英尺高空发生暂时性勃起功能异常。
Clinical Characteristics of Transient Ischemic Attack with Diffusion-weighted MRI Abnormalities
伴有DWI异常的短暂性脑缺血发作的临床特点
The Study of Social Criteria of Personality Tests in Human Resource;
管理情境中人格测验的社会评价性研究
Chary-- aloof in the presence of strangers.
这个术语描绘犬的性格。当陌生人在场时，犬表现出一种非常冷漠的表情。
Articles registered with and approved by the Customs for temporarily entering or leaving the territory duty-free, shall be taken out or brought into the territory again by the owner.
经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。
Report on any irregular issue or things out of control.
出现任何异常情况时，及时提交报告。
In the times of the emperors, the formality within the Forbidden City was rigid beyond belief.
在帝王时代, 紫禁城内的礼仪异常严格, 令人难以置信。