论文部分内容阅读
根据暂时性差异对未来期间应税金额影响的不同,暂时性差异分为应纳税暂时性差异和可抵扣暂时性差异两类;应纳税暂时性差异和可抵扣暂时性差异的确认,以及应纳税暂时性差异和可抵扣暂时性差异的账务处理存有一定的难度。
According to the impact of temporary differences on the amount of tax payable in the future, the temporary differences are classified into two categories: temporary differences and deductible temporary differences; the differences between taxable temporary differences and deductible temporary differences, and Taxable temporary differences and deductible temporary differences in the accounting treatment there is a certain degree of difficulty.