Differences existing between accounting income and taxable income that occur due to the different period in which an item is included or deducted in the accounting income and taxable income. For example, the depreciation rate for an asset may be different for accounting and tax purposes, therefore a timing difference will arise in relation to the amount of depreciation deducted in a particular period. However the total amount of depreciation that will be deducted over the life of the asset in both accounting and income tax terms will be the same. See also Accounting period; Depreciation.
會計收益及應課稅入息之間存在的差異，產生這差異的原因在於於不同的時期在會計收益及應評稅入息包括或扣減若干項目。例如某資產的折舊率在會計及稅務目的上可能有差異，因此在個別時期扣減的折舊款額會產生時效差異。但在有關資產的壽命上會被扣減的折舊總額，於會計及入息稅的用語上會相同。另見 Accounting period; Depreciation。

• Solicitor
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