摘要
从新会计准则理念的转变出发,通过对所得税相关概念、计算方法的变化对比,对所得税会计准则理论进行了比较全面的解析。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
出处
《山西焦煤科技》
2007年第4期28-29,31,共3页
Shanxi Coking Coal Science & Technology
关键词
所得税的理念和差异
会计核算方法
更新
Concept and difference of income tax
Means of business accounting
Renewal
