The differences between accounting

The differences between accounting income and taxable income are classified into two categories:Permanent differences, differences which arise when an income or expense is recognized for the purpose of financial reporting but not for tax accounting, and vice versa. For example, tax law might not allow companies to deduct penalties while calculating taxable income but those penalties are subtracted in determining net income. Such differences do not reverse, hence they are called permanent differences.Temporary differences, differences in accounting and tax treatment of transactions that arise because they are recognized in different accounting periods for financial reporting and tax purposes. For example, a company might be depreciating its assets on straight line basis but tax laws might allow only the MACRS method, etc

Results (English) 1:

The Differences Between accounting income and taxable income are classified Into two categories:

Permanent Differences, Differences Arise mà when using an income or expense is recognized companies for the purpose of reporting but not for tax Financial accounting, and vice versa. For example, tax law allow companies to deduct might, not while calculating taxable income penalties but penalties are subtracted những in quyết net income. Such Hiệu do not reverse, chúng gọi Hence Hiệu permanent.
Temporary Differences, Differences in accounting and tax treatment of transactions vì có Arise chúng recognized companies in Different accounting and tax reporting periods for Financial Purposes. For example, a company might, be depreciating assets on a straight line basis its tax laws but might, allow only the MACRS method, etc

Results (English) 2:

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Results (English) 3:

The differences between accounting income and taxable income are classified into two categories:
Permanent differences, differences which arise when an income or is recognized for the purpose of financial reporting but not for accounting, and versa. For example, tax law might not allow companies to deduct penalties while calculating taxable income but those penalties are subtracted in determining net income. Such differences do not reverse, hence they are called permanent differences.
Temporary differences, differences in accounting and tax treatment of transactions that arise because they are recognized in different accounting periods for financial reporting and tax purposes. For example, a company might be depreciating its assets on straight line basis but tax laws might only allow the MACRS method, etc.