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递延所得税会计,如果按照财务会计准则则委员会第109号公告“所得税会计”的规定处理,可以说是非常复杂的,为了简化注册会计师所必须履行的程序,本文将介绍一种递延税款工作底表。象所有的工作底表一样,该工作底表不仅用简明的格式概括了有关项目的内容和反映了不同时期有关项目之间的交互影响,而且通过该表能迅速了解与递延所得税款有关联的各种因素的本质特征。现作一示范来说明这一工作底表的运用。 一、财务会计准则委员会第109号公告的背景 通过工作底表所描绘的递延所得税会计的基本思路叙述如下:
Deferred income tax accounting, in accordance with the financial accounting standards in accordance with the provisions of the Commission Notice No. 109 “Income Tax Accounting” can be said to be very complex, in order to simplify the CPA must perform the procedure, this article will introduce a deferred tax Work table. Like all the tables of work, the table below not only summarizes the contents of the project in a concise format and reflects the interaction between projects of different periods, but also provides a quick view of the deferred income tax The essential characteristics of the various factors. An example is to illustrate the application of this table of work. First, the FASB Announcement 109 background The basic idea of deferred income tax accounting as depicted in the bottom table is as follows: