| 新会计制度下所得税会计准则及处理方法浅析 |
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| 引用本文： | 李启强. 新会计制度下所得税会计准则及处理方法浅析[J]. 价值工程, 2010, 29(36): 7-7 |
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| 作者姓名： | 李启强 |
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| 作者单位： | 甘肃省陇南市信通城市经济发展有限责任公司,陇南,746000 |
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| 摘 要： | 自2007年1月开始,新的会计准则率先在上市公司中实施,这将对企业及广大会计人员产生重大影响。本文从新准则的主要特点出发,分析了新旧准则的主要不同点,并对新会计准则下所得税会计的处理方法做了简单介绍,最后通过简单实例介绍了新准则的实际运用。
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| 关 键 词： | 新准则 所得税 暂时性差异 资产负债表 |
Analysis on Accounting Standards of Income Tax under the New Accounting System and Treatment Methods |
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| Li Qiqiang. Analysis on Accounting Standards of Income Tax under the New Accounting System and Treatment Methods[J]. Value Engineering, 2010, 29(36): 7-7 |
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| Authors: | Li Qiqiang |
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| Affiliation: | Li Qiqiang ( Gansu Xintong Urban Economic Development Co., Ltd., Longnan 746000, China ) |
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| Abstract: | Since January 2007, the new accounting standards firstly implemented in the listed companies, which has a significant impact on enterprises and accounting staffs.started from the main features of the new standards, the paper analyzes the main differences between old and new points criteria, and introduces briefly income tax accounting treatment under the new accounting standard and finally introduces the practical application of new standards with a simple example. |
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| Keywords: | new standard income tax temporary differences balance sheet |
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