New income tax accounting standards adopted comprehensively balance sheet debt law.
新的所得税会计准则全面采用资产负债表债务法。
Since 1909, it has gone through one hundred years in discussing income tax accounting.
从1909年开始研究所得税会计以来，大约经历了一百年的时间。
I elaborate the history of income tax accounting in USA, British, IASC and PRC in the second main part.
第二部分阐述了美国、英国、国际会计准则委员会及中国关于所得税会分计的研究历程。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
By normative and positive methods, the essay analyzes current income tax accounting status in China and brings up proposals.
本文运用规范的、实证的研究方法分析了我国所得税会计的现状并提出建议。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
In the market for personal accounting software for non-professionals to use in preparing their income tax returns, many of our competitors are outselling us.
在为非专业人士准备所得税申报表的个人会计软件市场上，我们的许多竞争对手的销量都超过了我们。
The report, which studied changes in income after accounting for federal tax and inflation, found those in the middle also saw their wages grow slowly in comparison with the better-off.
此份报告研究了包含联邦税收和通胀因素后的收入变化，报告发现，中产阶级也认为，与富裕阶层相比，自己的工资增长速度缓慢。
Get the Financial Accounting Standards Board to make public companies disclose one number that's currently not required — the amount of federal income tax they pay for a given year.
只要能让财务会计准则委员会(Financial Accounting Standards Board)督促所有上市公司公布一项数据，这个问题就会迎刃而解——即公司为指定年份所交纳的联邦所得税税额。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
应纳税所得是根据所得税规则(非公认会计原则)计算的。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.
经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.
以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。
Accounting, income tax preparation, bookkeeping, loan management, and banking are all possibilities for you.
会计、所得税准备簿记、贷款管理、银行等，都是你的可能性。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.
随着会计调整产生税前会计利润差额，其相应的所得税影响及会计处理变得复杂。
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