2015•Journal of Shandong Institute of Commerce and TechnologyRequires access

Analysis of the Application of Deferred Income Tax under the Balance Sheet Method

Yao Y

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Abstract

From 1983,the income accounting which was the method to the current enterprise accounting standards of the balance sheet method in China has experienced several times. From the book value tax base concept to study of temporary in payment and the temporary difference deeply,this article analyzes the income expense income payable and some other difficult issues,and provides accounting ideas to the accountant.

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From 1983,the income accounting which was the method to the current enterprise accounting standards of the balance sheet method in China has experienced several times. From the book value tax base concept to study of temporary in payment and the temporary difference deeply,this article analyzes the income expense income payable and some other difficult issues,and provides accounting ideas to the accountant.

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Available abstract

From 1983,the income accounting which was the method to the current enterprise accounting standards of the balance sheet method in China has experienced several times. From the book value tax base concept to study of temporary in payment and the temporary difference deeply,this article analyzes the income expense income payable and some other difficult issues,and provides accounting ideas to the accountant.

Key concepts: Accounts payable, Balance sheet, Accounting, Income tax, Economics, Gross income, Write-off, Business

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