论文部分内容阅读
会计调整时涉及的损益类调整事项是否调整应交所得税、递延税款和所得税费用是众多注册会计师考生较为关注的问题之一。本文将从会计政策变更和资产负债表日后事项等方面阐述会计调整中的所得税问题。所得税的会计处理方法有应付税款法和纳税影响会计法。在应付税款法下,本期所得税费用等于本期应交所得税;在纳税影响会计法下,时间性差异对所得税费用的影响反映在递延税款中,即:本期所得税费用等于本期应交所得
Accounting adjustments involved in the adjustment of profit and loss items to be adjusted income tax, deferred tax and income tax costs are many CPA candidates more concerned about one of the issues. This article will explain the issue of income tax in accounting adjustment from the aspects of accounting policy changes and matters after the balance sheet date. Income tax accounting treatment tax payable law and tax impact accounting. Under the tax payable law, the current income tax expense is equal to the current income tax payable; under the tax impact accounting method, the impact of the time difference on the income tax expense is reflected in the deferred tax, that is: current income tax expense equals to current period Proceeds