我国所得税会计中的递延法分析  

The Analysis of the Deferral Method in Income Tax Accounting

作　　者：宗绪坤[1] 陈彬[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2007年第2期65-66,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：新的《企业会计准则》中所得税会计只允许使用纳税影响会计法中的债务法,其原因在于债务法比递延法更符合配比原则,且债务法下的递延税款和所得税费用具有明确的经济含义。In the new Enterprise Accounting Norm, income tax accounting permits using the liability method of the tax effect accounting method in editing our accounting standards for business enterprises, the reason of which lies in that liability method is more suitable for deferral method, and the income tax under the deferral method and the income tax fees have clear significance.

关 键 词：企业 会计准则 递延法 负债法 

分 类 号：F231.4[经济管理—会计学]