English translation for "纳税影响会计法"
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- tax effect accounting method
Related Translations:
纳税意识: tax awarenesstax consciousness 纳税货物: goods liable to excise 实物纳税: tax payment in kindtax payments in kind 已纳税: assessment paidduty paidduty-paid
- Example Sentences:
| 1. | Tax effect accounting method 纳税影响会计法 | | 2. | 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。 | | 3. | 2006 the ministry of finance issued a new " enterprise accounting standards no . 18 - - income tax , " discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting , leading to the new criteria and norms in the old definition of difference , income to determine income tax expenses and losses relating to the disposal of significant differences 2006财政部新发布的《企业会计准则第18号? ?所得税》 ,摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法,规定采用资产负债表债务法进行所得税的会计核算,从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。 | | 4. | However , the author thinks : both methods follow accrual basis . the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting , while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting 然而,笔者认为:应付税款法与纳税影响会计法都遵循了权责发生制,两者的主要区别在于,应付税款法是以税收法规为主导来处理所得税会计问题,而纳税影响会计法则是以会计法规为主导来处理所得税会计问题。 |
- Similar Words:
- "纳税义务人姓名" English translation, "纳税隐蔽所" English translation, "纳税隐藏所" English translation, "纳税印花。" English translation, "纳税影响法" English translation, "纳税优遇措置" English translation, "纳税曰期" English translation, "纳税责任" English translation, "纳税责任;税务负担" English translation, "纳税者" English translation
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