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引言1.本准则涉及企业所得税的会计核算和会计报表揭示.包括:(1)确定某一会计期间的所得税费用(或利益)的金额;(2)确定某一会计期间的交易或其他事项所产生的应付所得税;(3)确认和计量某一会计期间的交易或事项所产生或转销的递延所得税负债或递延所得税资产;(4)上述金额在财务报表上的列示;(5)有关所得税应披露的事项.
INTRODUCTION 1. These Guidelines relate to the accounting of enterprise income tax and the disclosure of accounting statements, including: (1) determining the amount of income tax expenses (or benefits) for a certain accounting period; (2) determining the transactions or other matters in a given accounting period (3) Recognize and measure the deferred income tax liabilities or deferred income tax assets arising from or resold the transactions or events in a certain accounting period; (4) The above amounts are listed in the financial statements; (5) Matters related to income tax should be disclosed.