摘要
2006年财政部颁布的新所得税会计准则引入"暂时性差异",要求企业统一采用资产负债表债务法。这与目前我国多数企业现行的所得税会计处理方法有很大差异,如何应用新会计准则成为多数企业面临的难题。
The new income tax standard issued in 2006 requires balance sheet to adopt liability method. It introduces the concept of temporary differences to measure differences. Differences are prominent between the new accounting standards and the popular income tax accounting adopted in most Chinese enterprises. So how to implement the new standards will be a problem to which most enterprises have to face up.
出处
《十堰职业技术学院学报》
2007年第5期60-62,共3页
Journal of Shiyan Technical Institute
关键词
暂时性差异
时间性差异
资产负债表债务法
损益表债务法
temporary differences
timing differences
balance sheet liability approaeh
income a/c debt method
