摘要
所得税会计处理方法是重要而又复杂的会计课题之一。文中对应付税款法与纳税影响会计法,债务法和递延法,损益表债务法和资产负债表债务法进行了全面的比较,提出了资产负债表债务法应是我国所得税会计处理的最优方法的观点。
Income tax accounting method is one of the important and complex problems. In the article, the author compares payable tax method with tax effect method ;liability method with deferred method; income sheet liability method with asset/liability method. And then expresses that asset/liability method should be the best method of income tax accounting process in our country.
出处
《武汉化工学院学报》
2006年第5期84-87,共4页
Journal of Wuhan Institute of Chemical Technology
关键词
暂时性差异
时间性差异
损益表债务法
资产负债表债务法
temporary difference
timing difference
income sheet liability method
asset/liability method
