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2001年11月9日,财政部颁布了《企业会计准则——固定资产》,对固定资产的确认计量、折旧处理、减值准备的计提等做出了系统的规定,体现了谨慎性原则。但它与《企业所得税法》规定的当期税前可以列支项目之间产生了差异,本文就所得税会计处理中如何进行衔接处理,谈一些学习体会。一、《企业会计准则——固定资产》与《企业所得税法》的差异简介1.《企业会计准则——固定资产》的规定(1)折旧。除以下情况外,企业应对所有固定资产计提折旧:①已提足折旧仍继续使用的固定资产。②按规定单独估价作为固定资产入账的土地。(2)减值。当固定资产的可收回金额低于其账面价值时,须计提减值。准则中还列举了6种可
On November 9, 2001, the Ministry of Finance promulgated the “Accounting Standard for Business Enterprises - Fixed Assets”, which provides for the systematic measurement of the recognition and measurement of fixed assets, the depreciation of accruals, the accrual of impairment provisions, and reflects the principle of prudence . However, it is different from the current tax payable items stipulated in the “Enterprise Income Tax Law”. This article discusses how to carry on the convergence process in the accounting treatment of income tax and talk about some learning experiences. First, the “Accounting Standards for Business Enterprises - Fixed Assets” and “Corporate Income Tax Law” Introduction to Differences 1. “Accounting Standards for Business Enterprises - Fixed Assets” (1) Depreciation. Enterprises shall depreciate all fixed assets except for the following cases: ① Fixed assets that have been fully depreciated and still in use. (2) According to the regulations, the land accounted for as fixed assets shall be separately valued. (2) Impairment. Impairment shall be provided when the recoverable amount of fixed assets is lower than its book value. The guidelines also list six options available