论资产负债项目的性质与暂时性差异的形成

资产负债项目的性质对其暂时性差异的形成有着直接的影响。一般而言，货币性资产、负债项目不形成暂时性差异，而非货币性项目则有可能形成暂时性差异。在有些情况下，这一结论似乎并不成立，如应收账款等项目有时也会产生暂时性差异，事实上，该资产项目此时已不再是严格意义上的货币性项目。弄清这一规律，不论在理论上还是在实践中均有重要意义。

Study on the Nature of the Assets and Liabilities and Their Temporary Differences

The nature of Assets and liabilities has a direct impact on formation of their temporary differences. In general, monetary assets and liabilities do not result a temporary difference, on the contrary, non-monetary items are likely to result a temporary difference. In some cases, this conclusion does not seem to be right, such as accounts receivable and other similar items have sometimes temporary differences, in fact, the assets at this time is no longer the monetary item in the strict sense. Understanding the logic of relations is of great significance both in theory and in practice.