摘要:所得稅會(huì)計(jì),是研究如何對(duì)按照會(huì)計(jì)準(zhǔn)則計(jì)算的稅前會(huì)計(jì)利潤(rùn)與按照稅法計(jì)算的應(yīng)納稅所得額之間的差異進(jìn)行會(huì)計(jì)處理的會(huì)計(jì)理論和方法。財(cái)務(wù)會(huì)計(jì)中的所得稅費(fèi)用是遵循會(huì)計(jì)準(zhǔn)則而確認(rèn)的,與當(dāng)期...
作者:奧財(cái)網(wǎng)校
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2009-04-03