暂时性差异是从时间性差异发展而来,因而理解暂时性差异有必要与时间性差异相联系。本着这一思想,本文主要采用比较研究法,对暂时性差异与时间性差异进行了类比研究,希望对会计实务人员吃透所得税会计准则有所帮助。 Temporary differences are evolved from the time difference, so understanding of the temporary difference is necessary and time difference is linked. In this thought, this article mainly uses the comparative research method, conducts the analogy research to the temporary difference and the time difference, hoping to help the accountant practice personnel to thoroughly understand the income tax accounting standards.