不好意思,由于操作问题,问题没有发完,是请翻译下下面的英语文段,再追加分数,有劳各位了!!!
Accounting for taxes: specialized issues
Temporary versus Permanent Differences
The different objectives of financial and tax reporting generate temporary differences between pretax financial income and taxable income. in addition, permanent differences result from revenues and expenses that are reportable either on tax returns or in financial statements but not both. in the united states, for example, interest income on tax-exempt bonds, premiums paid on officers’ life insurance, and amortization of goodwill (in some cases ) are included in financial statements but are never reported on the tax return. similarly, certain dividends are not fully taxed, and tax or statutory depletion may exceed cost-based depletion reported in the financial statements.