| 《所得税会计--纳税影响会计法》新论 |
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| 引用本文： | 吴坚真.《所得税会计--纳税影响会计法》新论[J].广东技术师范学院学报,2002(1):89-92. |
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| 作者姓名： | 吴坚真 |
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| 作者单位： | 广东职业技术师范学院,财经系,广东,广州,510665 |
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| 摘 要： | 本文对现行纳税影响会计法计算过程中采用的原始资料和计算方法提出了质疑和挑战,试图引入综合计算法来弥补现行纳税影响会计法的缺陷,意在解决纳税影响会计法难以普遍实施于大多数企业的症结--理论与实践的脱节.
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| 关 键 词： | 纳税影响会计法 债务法 递延法 综合计算法 |
| 文章编号： | 1009-2803(2002)01-0089-04 |
| 修稿时间： | 2001年9月13日 |
On the Pay Taxes to Affect Accounting Methood |
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| Wu Jianzhen.On the Pay Taxes to Affect Accounting Methood[J].Journal of Guangdong Polytechnic Normal University,2002(1):89-92. |
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| Authors: | Wu Jianzhen |
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| Abstract: | This paper raised the query and challenge on original data and calculating method adopted in the course of accounting calculation affected by current taxation,trying to lead synthetic calculating method to remedy the defects made by current taxation,on the purpose of solving the problem of practice come apart from theory,which is acommon problem in most enterprises where it is difficult for accounting method to be carried out because of taxation. |
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| Keywords: | pay taxes to affect accounting method debt method prolong method synthetic calculation method |
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