浅论新旧会计制度中企业所得税的核算方法

对新、旧会计准则进行了分析、对比,指出新准则采用了暂时性差异概念、资产负债表债务法方法,是非常科学、合理的,较旧准则更为完整、规范、更符合现代会计的理论和原则。但正确把握新准则有一定难度,尚需加强业务培训,提高会计人员的业务素质。

Calculation Methods of Enterprise Income Tax in New and Old Accounting Systems

By analyzing and comparing the advantages and disadvantages between new and old accounting criterions and systems,it puts forward that the new criterion has adopted a concept of temporal difference and a so-called balance-sheen indebtedness method,which are very scientifically and reasonably in the real practices because it is more completeness and standard and can meet the requirements of modern accounting theories and principles all the better.Besides the author emphasizes that it is not easy to use well the new criterions,the more important is the qualities and operational skills of accountants must be improved by continuous trainings.