| 浅析所得税会计对两种差异的会计处理方法 |
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| 引用本文： | 王迪,祝京丽. 浅析所得税会计对两种差异的会计处理方法[J]. 佳木斯大学社会科学学报, 2001, 19(3): 24-25 |
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| 作者姓名： | 王迪 祝京丽 |
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| 作者单位： | 1. 佳木斯大学经济管理学院,黑龙江,佳木斯,154007
2. 佳木斯市医疗保险中心,黑龙江,佳木斯,154002 |
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| 摘 要： | 本文在对所得税会计中永久性差异和时间性差异的两种账务处理方法 ,即应付税款法和纳税影响会计法进行简炼介绍的同时 ,对两种方法进行了实质性的分析评述 ,最终得出后者优于前者的结论。
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| 关 键 词： | 所得税会计 应付税款法 纳税影响会计法 |
| 文章编号： | 1007-9882(2001)03-0024-02 |
| 修稿时间： | 2000-06-28 |
A Brief Analysis on How Income-tax Accountant Deal with the Two Different Accountings |
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| WANG Di,ZHU Jing-li. A Brief Analysis on How Income-tax Accountant Deal with the Two Different Accountings[J]. Journal of Social Science of Jiamusi University, 2001, 19(3): 24-25 |
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| Authors: | WANG Di ZHU Jing-li |
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| Affiliation: | WANG Di 1,ZHU Jing-li 2 |
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| Abstract: | This paper introduces briefly two ways: tax-payment and accounting affected by paying taxes. Meanwhile, it analyzes these two ways essentially, and finally comes to the conclusion-the latter is superior to the former. |
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| Keywords: | income tax accounting tax-payment accounting affected by paying taxes |
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