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随着新企业会计准则在我国的广泛执行,其中的所得税会计处理也由原先的利润表债务法转换为更加合理的资产负债表债务法。资产负债表债务法对于会计准则和税法核算出现的差异处理更加符合资产和负债的定义,能提供更多决策有用的会计信息。但是,递延所得税资产/负债并不是企业真正意义上拥有的资产/负债,是企业未来经济利益的预测价值,存在一定的主观性,在一定程度上会影响会计信息的可靠性。
With the implementation of new accounting standards in our country, the accounting treatment of income tax therein has also been transformed from the original Income Statement Debt Law into a more reasonable balance sheet liability law. Balance sheet liability method Differences in accounting rules and tax law accounting treatment more in line with the definition of assets and liabilities, can provide more useful accounting information for decision-making. However, the deferred income tax assets / liabilities are not the real assets / liabilities owned by the enterprise, they are the predictive value of the future economic benefits of the enterprise, and have certain subjectivity, to a certain extent, the reliability of the accounting information.