On the balance sheet date where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference the deferred income tax assets unrecognized in prior periods shall be recognized .

资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣 暂时性差异的，应当确认以前期间未确认的递延 所得税资产。

Second the changing state of peasant 's temporary income ;

第二，农民 纯 收入 中 暂时 收入的变化状况；

Therefore the revenue and expense accounts are called the temporary accounts or the nominal accounts which are also called the income statement accounts .

因此，收入和费用类账户被称为 临时 性账户或虚账户，此类账户也称为 损益表账户。

But this is a temporary solution peoples income growth is temporary there is no persistent and can not expand domestic demand .

但这是一个 治标不 治本的方法，老百姓的 收入增长也是暂时的，没有持续性，根本无法有效的扩大内需。

The reason is that accounting method is based on the new business accounting system and related regulations while the declaration of tax is regulated by 《 temporary regulation of the business enterprise income tax 》 and other related detailed rules and existing provisions .

究其原因，会计核算主要以《企业会计制度》及相关会计准则为依据，而申报纳税则主要以《企业 所得税 暂行条例》及实施细则和其他相关规定为准绳。

Another was that fiscal fine-tuning would be very difficult as consumers would ignore temporary variations in disposable income due to government budgetary tightening or relaxation .

另一个是，财政微调会非常困难，因为消费者会忽略政府预算收紧或放宽导致的 暂时 性可支配 收入变化。

With the change of the accounting environment the asset-liability view take place of the income-expense view gradually . Thus Balance sheet liability method appeared to confirm temporary difference China proposed this method in the latest income tax standard .

随着会计环境的改变，资产负债观逐渐取代了收入费用观，衍生出资产负债表债务法确认 暂时性差异，我国也在 所得税准则中提出运用此方法。

Financial internal control is made up of organization control authority control budge control currency fund internal control due and temporary fund control fixed assets control and educational income control .

财务内控由组织控制法、授权控制法、预算控制法、货币资金内部控制法、应收与 暂付款控制法、固定资产控制法、教育事业 收入控制法构成。