| 浅析暂时性差异的本质与确认 |
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| 引用本文： | 段悦兰.浅析暂时性差异的本质与确认[J].黄冈职业技术学院学报,2011,13(5):71-73. |
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| 作者姓名： | 段悦兰 |
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| 作者单位： | 黄冈职业技术学院商学院,湖北黄冈,438002 |
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| 摘 要： | 分析暂时性差异的本质、分类,常见暂时性差异的确认,便于让实际工作中的企业财会人员正确理解暂时性差异,并且完整、准确的核算暂时性差异,真正理解和掌握新的所得税核算操作技巧,并能在实际工作中灵活运用。
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| 关 键 词： | 暂时性差异 本质 分类 确认 |
Analysis on Nature and Confirmation of the Temporary Differences |
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| DUAN Yue-lan.Analysis on Nature and Confirmation of the Temporary Differences[J].Journal of Huanggang Polytechnic,2011,13(5):71-73. |
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| Authors: | DUAN Yue-lan |
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| Institution: | DUAN Yue-lan(Huanggang Polytechnic College,Huanggang 438002 Hubei) |
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| Abstract: | Analyzing the nature,classification,confirmation of temporary differences is good for the corporate accountants to understand correctly the temporary differences in the actual work,and facilitate the temporary differences completely and accurately,really understand and master the new income tax accounting operating skills to use it flexibly in our practical life. |
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| Keywords: | Temporary differences Nature Classification Confirmation |
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