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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。
Income tax accounting has been one of the difficulties in corporate accounting. The new accounting standards promulgated in February 2006 put forward new requirements for the accounting of income tax accounting. Based on the requirements of the new accounting standards, this article explores the contents of the debt method of the balance sheet and analyzes the accounting steps of the debt method of the balance sheet with examples Attention questions.