| 合并报表抵消项目及其对递延所得税影响 |
| |
| 引用本文： | 任俊玲,翁庆强.合并报表抵消项目及其对递延所得税影响[J].四川冶金,2013(4):75-79. |
| |
| 作者姓名： | 任俊玲 翁庆强 |
| |
| 作者单位： | [1]成都华气厚普机电设备股份有限公司,四川成都610100 [2]四川省川威钒钛冶金科技开发有限公司,四川成都610100 |
| |
| 摘 要： | 编制合并报表是集团公司对外披露财务信息的基础，在编制合并报表的过程中准确抵消内部交易事项及所涉及递延所得税的确认与计量是一项尤为重要的工作。本文对合并报销抵消项目以及递延所得税影响进行探讨。
|
| 关 键 词： | 合并报表 抵消 递延所得税 影响 |
Offset Projects and Its Impact on the Consolidated Financial Statements the Deferred Tax Effects |
| |
| REN Jun-ling,WENG Qing-qiang.Offset Projects and Its Impact on the Consolidated Financial Statements the Deferred Tax Effects[J].Sichuan Metallurgy,2013(4):75-79. |
| |
| Authors: | REN Jun-ling WENG Qing-qiang |
| |
| Affiliation: | 1. Chengdu Hua Qi Heavy General Mechanical and Electrical Equipment Company Limited, Chengdu 610100, Sichuan, China; 2. Sichuan Tranvic Prestige Vanadium Titanium Metallurgy Science and Technology Development Limited Company, Chengdu 610100, Sichuan, China) |
| |
| Abstract: | Preparation of the consolidated statements of Group companies based on financial information disclosed in the course of the preparation of the consolidated financial statements accurate and the elimi- nation of internal transactions involving the recognition and measurement of deferred income tax is a par- ticularly important task. This reimbursement offset projects as well as the combined effect of deferred in- come taxes are discussed. |
| |
| Keywords: | consolidated financial statements offset deferred income tax affect |
| 本文献已被 维普 等数据库收录！ |
