关于永久性差异与时间性差异判断及实务处理技巧初探

Judgment of Permanent and Time - dependent Discrepancies and Technique of Physical Disposition

本文对新会计制度计提的八项资产减值准备是永久性差异还是时间性差异做了初步探讨,并指出其判断的关键及实务处理技巧。对学生学习所得税会计有一定的参考价值。

Whether the 8 items of depreciated - assets reserves as planned in the new accounting system fall in the category of permanent discrepancy or time - dependant discrepancy is the subject of study in the paper. The key to the correct judgment and the technique for physical disposition are also pointed out. The study is of reference value for the student in study of accounting of income taxes.