摘要
本文研究企业所得税会计问题。针对我国企业所得税会计准则在执行过程中存在的方法、理念几个等认识误区问题,提出相应解决措施,主张理念决定方法,只有从理念、依据的角度深刻认识所得税会计准则的主旨,才能在实际工作中正确执行准则的相关规定。
The article tries to analyze on income tax accounting issues. It is aimed to solve the problems in the implementation of Chinese income tax accounting standards, for instance, misunderstandings in concepts and misappropriate measures. For this purpose, the article insists that conceptual understandings determine application of standards. Therefore, in order to apply the standards appropriately, the fundamental issue is to have a profound understanding of income tax accounting standards and accordance.
出处
《财务与金融》
北大核心
2010年第1期82-86,共5页
Accounting and Finance
关键词
所得税会计
会计准则
执行
Income Tax Accounting
Accounting Standards
Implementation
