所得税费用在纳税影响会计法下的思考与处理  

Pondering on the income tax fee influenced by the tax accounting law

作　　者：刘虹[1] 

机构地区：[1]广州市财贸管理干部学院财务会计系,高级讲师广东广州510055

出　　处：《广州市财贸管理干部学院学报》2003年第2期59-62,共4页Journal of Guangzhou Finance & Trade Management Institute

摘　　要：所得税费用在采用纳税影响会计法时的会计处理 ,一直是会计人员实务操作时容易产生误差的环节 ,本文在分析所得税费用的基础上 ,提出了所得税费用按帐户对应关系倒推的方法 ,旨在使所得税会计处理方法更为快捷。When adopting the tax accounting law, the accounting management of the income tax fee has always been the procedure during which the accountant makes mistakes easily in his practice. Based on the aualysis of the income tax fee, this thesis provides us with a new thought dealing with income tax fee, which aims to make the accounting management of the income tax more rapid and accurate.

关 键 词：所得税费用 会计法 纳税影响会计法 会计处理 会计人员 实务操作 帐户对应关系 

分 类 号：F231[经济管理—会计学] D922.26[经济管理—国民经济]