Intermediate Accounting Practice- Special issues and the transaction of learning Gonglue.docVIP

Intermediate Accounting Practice: Special issues and the transaction of learning Gonglue Income First, income tax knowledge structure diagram Second, this chapter the main examination site This chapter is a new chapter, difficult is the temporary differences recognized, should pay attention to distinguish between taxable temporary differences and deductible temporary differences of the treatment; master the deferred income tax assets and deferred income tax liabilities approach; understand the balance sheet Debt Law process. Examination site 3: tax base and the recognition of tempor