帮忙翻译下~越快越好，非常感谢

Because the accounting system and tax law to both assets, liabilities, incomes, expenses and confirm the time and the range, leading to accounting profit before tax and taxable income between produce certain difference, and the equity method of a long-term equity investment measured belongs to the knowledge of accounting, tax treatment of the tax law shall belong to the knowledge, the investment enterprise to the invested entity has joint control or significant influence of the long-term equity investment, the invested entity as their joint enterprise or its associated enterprises, it shall be measured by employing the equity method,