所得税会计,从利润表债务法到资产负债表债务法  

Income Tax Accounting: From Liability Method of Income Statement Approach to Balance Sheet Approach

作　　者：潘端莲[1] 

机构地区：[1]北京工商大学会计学院,北京100037

出　　处：《北京工商大学学报（社会科学版）》2007年第1期40-43,共4页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：《企业会计准则第18号—所得税》将所得税会计处理方法由利润表债务法变更为资产负债表债务法,体现了与国际会计准则的趋同,有利于反映企业净资产价值的真实性。新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关“资产”和“负债”会计要素的定义。The income tax guide in ＂Accounting Standards for Business Enterprises＂（No. 18） changes the income tax accounting method from the liability method of income statement approach to balance sheet approach. It incarnates a convergence to international accounting standards, which is helpful to reflect the true net asset value in an enterprise. Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with the definition of the account elements on assets and liabilities.

关 键 词：所得税 利润表债务法 资产负债表债务法 暂时性差异 

分 类 号：F234[经济管理—会计学]