纳税影响法
- 网络tax effect method
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应付税款法和纳税影响会计法之比较
Differentia Between the Tax Payable Method and Tax - affect-accounting Method
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《纳税影响会计法》核算中的表格操作法
The Use of Graphics in Shortcut to the Method of Taxs Impacting Accounting
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浅谈纳税影响会计法对配比原则的影响
Effecting of Taxation Accounting Law on Matching Rule
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对纳税影响会计法的探讨
A discussion of accounting act influenced by taxation
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文章从纳税影响会计法的实质、常见的时间性差异、时间性差异对所得税的影响期间及其恰当的会计处理做出了进一步论述。
Accounting treatment of time discrepancies which influence income-tax paying is discussed in the thesis .
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结果发现:政治成本、收益波动幅度和簿记成本是企业选择纳税影响会计法的影响因素。
The conclusion is that reasons are political cost , range of income fluctuant and book keeping cost .
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本文根据纳税影响会计法的核算原理,介绍了一种简便适用的操作方法。
The article introduces an easy and practical method according to the deal principle that paying taxes influence accountant means .
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由于对时间性差异处理的不同,所得税会计产生了两种不同的方法:应付税款法和纳税影响会计法。
And different treatment to timing difference leads to two different accounting method : tax payable method and tax effect accounting method .
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公司是否采用纳税影响会计法,调节所得税费用和净利润的动机影响很小。
Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income .
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新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法,要求采用资产负债表债务法。
The new standards eliminated the payable tax method and tax-effect-accounting method ( deferral method and income statement liability method ), and required adopting balance sheet liability method .
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所得税会计方法采用了应付税款和纳税影响会计法两种,当企业同时出现永久性差异和时间性差异时,能够选择其中任何一种方法,正确进行所得税会计的处理。
The income tax accounting method uses both the tax payable method and tax influencing accounting method . When an enterprise faces the permanent differences and time differences , the choice of either one of the methods can help with the accounting treatment .
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最后,本文采用了多元回归的方法,对我国证券市场上采用了纳税影响会计法的27家企业及其配对企业进行了实证研究,从而找出企业使用纳税影响会计法的契约动因。
In the last part of this dissertation , the author , employing method of multiple linear regressions , performs an empirical research of a sample of 27 enterprises and their partnerships in Chinese security business , and finds reasons to choose method of tax effect accounting .
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会计和税法之间的差异使得企业在申报纳税时必须按照税收政策对税前会计利润进行调整,在采用纳税影响会计法进行会计处理时,必须计算会税差异的所得税影响金额。
Because of the difference between accounting and tax , when enterprises declare tax , the adjustments based on EBIT are necessary . Enterprises have to calculate the exact mount of how the difference influences the income tax , when they adopt the accounting method related to tax .