麻烦哪位高手帮忙翻译一下下面的英语，小弟不胜感激！！Accounting for taxes: specialized issues
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.
临时与永久的分歧
不同的目标，财政和税收产生的临时报告之间的差异，税前财政收入和应纳税所得额。此外，由于常任差异从收入和支出的报告或者纳税申报或在财务报表，但不能两者同时使用。
在美国，例如，利息收入免税债券，支付保险费人员的生活保险，商誉摊销（在某些情况下）被列入财务报表，但从未报告报税。
同样，某些红利不完全纳税，税务或法定枯竭可能会超过成本为基础的枯竭财务报表中报告。
其实就是‘税务会计的特定问题’
语境没有，不好判断。这样还算是reAsonable吧。
税收会计：专业问题
...Accounting for taxes: specialized issues
税收会计:专业问题 临时与永久的分歧 不同的目标，财政和税收产生的临时报告之间的差异，税前财政收入和应纳税所得额。此外，由于常任差异从收入和支出的报告或者纳税申报或在财务报表，但不能两者同时使用。在美国，例如，利息收入免税债券，支付保险费人员的生活保险，商誉摊销（在某些情况下）被列入财务...
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