| 债务法下所得税会计研究 |
| |
| 引用本文： | 王兰.债务法下所得税会计研究[J].财会通讯,2006(7). |
| |
| 作者姓名： | 王兰 |
| |
| 作者单位： | 华中师范大学数学与统计学院 湖北武汉430079 |
| |
| 摘 要： | 债务法分为资产负债表债务法和损益表债务法。本文对两种不同的债务法对所得税的会计处理进行了研究,探讨了资产负债表债务法与损益表债务法的特点,并对理解和应用《企业会计准则第18号——所得税》提出了建议。
|
| 关 键 词： | 资产负债表债务法 损益表债务法 |
Research on Income Tax Accounting in Obligation Law |
| |
| Wang Lan.Research on Income Tax Accounting in Obligation Law[J].Communication of Finance and Accounting,2006(7). |
| |
| Authors: | Wang Lan |
| |
| Abstract: | Obligation Law can be divided into law of financial position statement and income statement. The article studies two different income tax accounting based on different obligation law, explores characteristics of these two kinds of law, and puts forward some suggestions on how to understand and use the Accounting Standard for Enterprise NO.18_Income Tax. |
| |
| Keywords: | Obligation law of financial position statement Obligation law of income statement |
| 本文献已被 CNKI 等数据库收录！ |
