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新所得税会计准则引入了“暂时性差异”,完全摆脱了“时间性差异”概念的狭隘性,是向国际会计准则靠近的重要一步。
The introduction of a “temporary difference” in the new income tax accounting standards completely out of the narrowness of the concept of “time difference” and an important step towards approaching IAS.