The temporary provisions play a positive role in standardizing the accounting treatment of goods futures, but there are still some defects in the current treatment method.

暂行规定在规范商品期货业务方面起到了积极的作用，但现行的处理方法还存在一些缺陷。

youdao

Sometimes introduced as temporary provisions, tax expenditures have a way of becoming permanent entitlements.

FORBES: Magazine Article

But temporary provisions should not be extended endlessly.

FORBES: Three Strikes and You're Out for Tax Extenders

George argues that temporary provisions are the only tax laws where the costs are fully accounted for because permanent tax cuts can cost much more outside the budget window than in the five- or ten-year period considered when the legislation is debated.

FORBES: Three Strikes and You're Out for Tax Extenders