浅论新所得税会计的核算  

The Discussion of the Accounts about Tax Accounting

作　　者：亓玉芳[1] 

机构地区：[1]山东英才学院经济管理学院

出　　处：《山东英才学院学报》2011年第2期49-51,共3页Journal of Shandong Yingcai University

摘　　要：所得税会计核算一直是企业会计核算的难点之一。2006年2月颁布的新会计准则对所得税会计的核算提出了新的要求,本文根据新会计准则的要求,探讨资产负债表债务法的内容,以实例分析资产负债表债务法的核算步骤及应注意的问题。Tax accounting has been one of the difficult problems of the business accounting.The new requirements are raised with the issue of the new accounting standards for income tax accounting on February 2006.This paper explores the content of the balance sheet debt law according to the new accounting requirements and analyzes the accounting procedures of this method based on real examples.At the same time,this paper analyzes the problems needed to be paid attention to.

关 键 词：所得税会计 暂时性差异 递延所得税资产 

分 类 号：F275[经济管理—企业管理]