单词 | Timing differences |
释义 | 時效差異 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. |
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