作 者: ;
机构地区: 广东职业技术师范学院财经系
出 处: 《广东职业技术师范学院学报》 2002年第1期89-92,共4页
摘 要: 本文对现行纳税影响会计法计算过程中采用的原始资料和计算方法提出了质疑和挑战 ,试图引入综合计算法来弥补现行纳税影响会计法的缺陷 。 This paper raised the query and challenge on original data and calculating method adopted in the course of accounting calculation affected by current taxation,trying to lead synthetic calculating method to remedy the defects made by current taxation,on the purpose of solving the problem of practice come apart from theory,which is acommon problem in most enterprises where it is difficult for accounting method to be carried out because of taxation.