| 所得税会计处理方法的比较分析 |
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| 引用本文： | 张国柱.所得税会计处理方法的比较分析[J].武汉化工学院学报,2006,28(5):84-87. |
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| 作者姓名： | 张国柱 |
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| 作者单位： | 武汉工程大学经济管理学院,湖北武汉430074 |
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| 摘 要： | 所得税会计处理方法是重要而又复杂的会计课题之一。文中对应付税款法与纳税影响会计法，债务法和递延法，损益表债务法和资产负债表债务法进行了全面的比较，提出了资产负债表债务法应是我国所得税会计处理的最优方法的观点。
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| 关 键 词： | 暂时性差异 时间性差异 损益表债务法 资产负债表债务法 |
| 文章编号： | 1004-4736(2006)05-0084-04 |
| 收稿时间： | 2005-04-06 |
| 修稿时间： | 2005年4月6日 |
Comparative Analysis of Income Tax Accounting Method |
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| ZHANG Guo - zhu.Comparative Analysis of Income Tax Accounting Method[J].Journal of Wuhan Institute of Chemical Technology,2006,28(5):84-87. |
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| Authors: | ZHANG Guo - zhu |
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| Affiliation: | School of Economics and Management, Wuhan Institute of Technology ,Wuhan 430074,China |
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| Abstract: | Income tax accounting method is one of the important and complex problems. In the article, the author compares payable tax method with tax effect method ;liability method with deferred method; income sheet liability method with asset/liability method. And then expresses that asset/liability method should be the best method of income tax accounting process in our country. |
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| Keywords: | temporary difference timing difference income sheet liability method asset/liability method |
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