摘要
新《企业会计准则》的颁布实施,使我国企业所得税会计处理方法发生了很大变化。文章简要介绍了我国企业所得税会计处理方法的种类,并分析了新的所得税会计处理方法。
The new ＂Enterprise Accounting Standards＂ in the promulgation and implementation,so that our corporate income tax accounting treatment has changed greatly.Briefly introduced China＇s enterprise income tax accounting treatment of the types,and analysis of a new income tax accounting treatment.
出处
《中国西部科技》
2010年第16期71-72,共2页
Science and Technology of West China
