资产负债表调整内容涉及到利益损失,就需要调整税费,税费调整费用受到暂时性差异影响,可以转而调整、拖延所得税资源与负债所得税,而资产表事后项导致了纳税义务改变时,会计理论与税收实务之间处理方法有一定差异。 The balance sheet adjustment involves the loss of interests, we need to adjust the taxes and fees, taxes and fees adjustment costs by the temporary differences, you can turn to adjust and delay the income tax resources and liabilities income tax, and the assets of the table after the tax led to changes in obligations, There is a certain difference between the methods of accounting theory and tax practice.