会计调整对所得税的影响及会计处理探析  

Analysis on accounting adjustment to income tax influence and accounting handling

作　　者：文非[1] 

机构地区：[1]广州市财贸管理干部学院财务会计系

出　　处：《广州市财贸管理干部学院学报》2003年第4期34-38,共5页Journal of Guangzhou Finance & Trade Management Institute

摘　　要：随着会计调整产生税前会计利润差额,其相应的所得税影响及会计处理变得复杂。本文旨在探讨分析、归纳总结其内在联系和核算规律,以使会计调整对所得税的影响分析及会计处理有规可循,核算更为准确、客观。Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated. This paper is to analyze and conclude its inner connection and checking rule, so that accounting adjustment to the income tax influence analysis and accounting handling is led by rules, and checking will be more accurate and objective.

关 键 词：会计调整 所得税 税前处理 会计处理 利润差额 会计政策 企业 

分 类 号：F275[经济管理—企业管理]