| 1. | Comparative analysis of income tax accounting method
所得税会计处理方法的比较分析 |
| 2. | Since 1909 , it has gone through one hundred years in discussing income tax accounting
从1909年开始研究所得税会计以来，大约经历了一百年的时间。 |
| 3. | As present , there is not specific definition of group ' s income tax accounting in china
目前，我国还未对企业集团所得税会计形成一个明确的定义。 |
| 4. | Therefore , the research on income tax accounting is of great significance in both theory and practice
因此，所得税会计研究具有重大的现实意义与理论意义。 |
| 5. | Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
所得税会计处理方法主要分为应付税款法和纳税影响会计法。 |
| 6. | The analysis has offered the realistic basis for making the accounting standard of the group ' s income tax accounting
以上分析为制定企业集团所得税会计规范提供了现实依据。 |
| 7. | American is the earliest country in studying income tax accounting and has achieved the most greatly accomplishment
美国是世界上研究所得税会计最早、投入最多、取得成就也最大的国家。 |
| 8. | In 1994 , the ministry of finance has focused on the development of specific standards entitled income tax accounting
随着中国的入世，我国的税制面临着重大改革，所得税会计准则的制订已经迫在眉睫。 |
| 9. | It elaborates the prime notions and the relationship between accounting and taxes . part three , it introduces the evolution of income tax accounting about american
从所得税会计的基本概念入手，阐述所得税的基本理论，会计与所得税的关系：第三章，美国所得税会计的演进。 |
