“T”字型账户在所得税暂时性差异分析中的应用

The Application of“T”Type Account in the Analysis of Income Tax Temporary Differencex

暂时性差异是计算所得税纳税调整中的难点,也是正确核算企业所得税的基础、关键环节。因此,掌握正确判断暂时性差异的技巧尤为重要。利用"T"字型账户对资产、负债的账面价值和计税基础进行分析,以期帮助会计人员掌握暂时性差异的确认技巧,提高其核算企业所得税的准确率。

The temporary difference is the difficult point in calculating the adjustment of income tax,but also the basis and key link of the correct accounting the enterprise income tax.Therefore,it is very important to master the skills of judging temporary differences correctly.In order to help accountants master the confirmation skills of temporary differences this paper analyzes the book value of assets and liabilities and also tax base by using"T"accounts,and at the same time to help improve the accuracy of enterprise income tax calculating.