| 论新所得税会计准则的变化 |
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| 引用本文： | 原英刚.论新所得税会计准则的变化[J].科技情报开发与经济,2009,19(3). |
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| 作者姓名： | 原英刚 |
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| 作者单位： | 西山煤电集团公司杜儿坪矿,山西太原,030022 |
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| 摘 要： | 阐述了所得税会计理论,论述了所得税会计差异理论的创新,探讨了损益表债务法与资产负债表债务法的区别,重点讨论了资产负债表债务法.
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| 关 键 词： | 所得税会计 损益表债务法 资产负债表债务法 |
Discussion on the Changes of the New Income Tax Accounting Principle |
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| YUAN Ying-gang.Discussion on the Changes of the New Income Tax Accounting Principle[J].Sci-Tech Information Development & Economy,2009,19(3). |
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| Authors: | YUAN Ying-gang |
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| Abstract: | This paper expounds the theory of income tax accounting,discusses the innovation of the theory of income tax accounting difference,probes into the differences between the balance sheet liability method and the profit and loss statement method,and emphatically discusses the balance sheet liability method. |
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| Keywords: | income tax accounting profit and loss statement method balance sheet liability method |
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