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现行会计制度对所得税永久性差异和时间性差异的会计调整作出了说明,对流转税的永久性差异也明确可在业务发生的当时就予以一次性调整,但有关流转税的时间性差异会计上应如何处理却未涉及,笔者认为,可通过拓展“递延税款”科目的功能来解决,本文欲从实例入手对此作出探讨。例:A公司6月20日向B商场发售空调一批,不含税价1 00 000元,增值
The current accounting system on the permanent differences in income tax and accounting for the time difference between the adjustments made on the permanent differences between the turnover tax is also clear at the time of the business can be a one-time adjustment, but the tax turnover tax differences in accounting What should be dealt with but not covered, I think that can be resolved by expanding the “deferred tax ” subject functions, this article from the examples to explore this. Example: A company on June 20 to B mall for sale a batch of air conditioning, excluding tax price of 1 000 000 yuan, value-added