1. Article 7 The "temporary difference" refers to a difference between the carrying amount of an asset or liability and its tax base.

2. Arbitrageurs are individuals who take advantage of any temporary difference in exchange rates across markets to buy low and sell high.

3. Article 7The "temporary difference" shall refer to the difference between the carrying amount of an asset or liability and its tax base.

4. The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.

5. Now we have already reached agreement on permanent difference, it is very important for us to choose and apply temporary difference.