论固定资产减值准备对所得税影响的会计处理

Auounting Realing of Income Tax lafluenced by Fix-ed Assets Reduce Praparation

由于税法规定固定资产减值准备不得在税前扣除,引起了时间的差异,从而导致不同的会计处理方法。

Tax Law, which says that fixed assets reduce preparation could not be deducted before the tax, caused the difference in time. Then different auounting dealing method tarns up following this phenomenon.