递延所得税核算法（Deferred income tax accounting method）.docVIP

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递延所得税核算法（Deferred income tax accounting method）.doc

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递延所得税核算法（Deferred income tax accounting method）

递延所得税核算法（Deferred income tax accounting method） Deferred income tax accounting method Source: 15:15:27 2009-07-27 | Chinese CPA network | Author: CPA Exam Review Focus: tax deferred income tax accounting is the focus of the examination, but also difficult. It is based on the confirmation of temporary differences, and temporary differences due to different accounting items and there are too many, in addition to differences between accounting and tax law common, often with the change in accounting policy, accounting errors and adjustments days after the combination of questions. So, in order to solve the problem of accounting for deferred income tax, we must first define what is the temporary difference, seemingly very simple question, but the specific application, there are a lot of students did not really understand the meaning of temporary differences. I. temporary differences Temporary difference is the difference between the book value of assets or liabilities and the tax base. In a narrow sense, it is the time difference between the accounting profits and the taxable income. The meaning of this sentence is abstract and a common accounting entry: Management fee...... Owners equity (time difference between accounting profit and taxable income) Accumulated depreciation...... Net assets (temporary differences between book value and tax base) The accounting equation net assets = equity, the top two in parentheses is always equal to the content, but it should be noted that the content is the concept of debit brackets, profit table amount, whereas credit brackets content is concept of balance sheet, balance. The old income tax standard is the debit of the research, and the new rule is the balance sheet debt law, which studies the credit. This makes many old candidates do not adapt, always inadvertently return to the old guidelines in mind. For example, how much asset impairment provision has been made, and how many temporary differences can be deducted. This is not wro