| 所得税核算中的资产负债表债务法及其会计处理 |
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| 引用本文： | 王俊杰.所得税核算中的资产负债表债务法及其会计处理[J].长江大学学报(社会科学版),2006(2). |
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| 作者姓名： | 王俊杰 |
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| 作者单位： | 郧阳师范高等专科学校 湖北丹江口442700 |
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| 摘 要： | 新的所得税会计准则全面采用资产负债表债务法。通过介绍暂时性差异、资产和负债的计税基础等概念,分析了资产负债表债务法及其会计处理基本过程和优点。
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| 关 键 词： | 所得税会计 暂时性差异 应付税款法 资产负债表债务法 |
Balance Sheet Obligation Method in Income Tax and Its Accounting Treatment |
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| WANG Jun-jie.Balance Sheet Obligation Method in Income Tax and Its Accounting Treatment[J].Journal of Yangtze University:Social Sciences,2006(2). |
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| Authors: | WANG Jun-jie |
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| Abstract: | New income tax accounting standards adopted comprehensively balance sheet debt law.This article focuses on the temporary differences related to income tax accounting,the concept such as the tax basis of assets and liabilities.Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.Finally,the author analyzed the advantages of balance sheet obligation method. |
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| Keywords: | income tax accounting temporary differences taxes payable method balance sheet obligation method |
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