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对比分析我国新旧所得税准则的会计处理方法的异同点,对资产负债表债务法的核算程序进行分析,进而阐述了我国采用资产负债表债务法进行所得税会计处理的意义。
By contrasting the similarities and differences between the accounting methods of old and new income tax in our country and analyzing the accounting procedure of the balance sheet liability method, and then expounding the significance of using the balance sheet debt method to deal with income tax in our country.