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本文对《企业会计准则第18号—所得税》与企业之前适用的旧准则进行对比分析,回顾我国所得税会计的历史沿革,从所得税会计差异的分类、所得税会计的核算方法、财务报表列报与披露等方面进行了比较分析,认为新准则实施能够最大限度地满足外部财务信息使用者对财务报表的需求,同时使企业能够更好地适应现代社会日益激烈的商业竞争环境。
In this paper, we compare and contrast the “Accounting Standards for Business Enterprises No. 18 - Income Tax” with the old applicable standards before the enterprise, review the history of income tax accounting in our country, including the classification of income tax differences, the accounting method of income tax, the presentation and disclosure of financial statements It is considered that the implementation of the new standard can satisfy the demand of the external financial information users to the financial statement to the greatest extent and at the same time enable the enterprises to adapt to the increasingly fierce commercial competition environment in modern society.