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所得税会计核算方法包括应付税款法和纳税影响会计法。这两种方法都将永久性差异对所得税的影响金额直接计入当期损益。但是,对于一些特殊的永久性差异来说,这样的会计处理可能导致不正常的会计结果。
Income tax accounting methods include tax payable and tax impact accounting. Both of these methods directly recognize the effect of the permanent differences on the income tax as current profits and losses. However, for some special permanent differences, such accounting treatment may lead to abnormal accounting results.