因会计目标与税法目标的不同,会计准则与所得税法在确认收入、利得、费用和损失时,在确认口径和确认时间上都存在差异。会计亏损是按照会计准则确认的收入、利得、费用和损失计算确定的,应税亏损则是按照所得税法确认的收入、利得、费用和损失计算确定的。会计准则与所得税法的差异,导致了会计亏损与应税亏损弥补的会计处理不同。 Due to the difference between the accounting target and the tax law, the accounting standards and income tax laws differ when confirming the income, gains, expenses and losses. The accounting loss is calculated based on the revenue, gains, expenses and losses recognized in the accounting standards. The tax losses are calculated according to the income, gains, expenses and losses recognized in the income tax law. Differences between accounting standards and income tax laws result in different accounting treatment of accounting losses and tax losses.