摘要
在所得税会计中，递延税款的计算既复杂又难懂，在教学过程中笔者总结出了一套计算递延税款的程序，从而使其计算简单明了，易于掌握。
In accounting for income taxes the calculation of defered taxes is very complicated and difficult to understand. I have summarized a method in calculating it from teaching. You can grasp it because now the calculation is simple and clear.
出处
《吉林省经济管理干部学院学报》
2001年第1期43-45,共3页
Journal of Jilin Province Economic Management Cadre College
