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财政部颁布了新的企业会计准则,从根本上改变了原有的企业所得税会计处理方法,同时也对企业的负债情况有了更清晰的认识。会计准则和所得税法分离以后,企业要按照所得税法并通过会计处理来确定企业的纳税额度。分析了在新会计准则下,企业负债和所得税的会计处理方法。
Ministry of Finance promulgated a new accounting standards for business enterprises, fundamentally changed the original accounting method for corporate income tax, but also a more clear understanding of the indebtedness of enterprises. After the separation between accounting standards and income tax law, the enterprise shall determine the tax amount of the enterprise according to the income tax law and through accounting treatment. The accounting treatment of corporate liabilities and income tax under the new accounting standards is analyzed.