| 1. | Comparative analysis of income tax accounting method
所得税会计处理方法的比较分析 |
| 2. | A brief analysis on how income - tax accountant deal with the two different accountings
浅析所得税会计对两种差异的会计处理方法 |
| 3. | As present , there is not specific definition of group ' s income tax accounting in china
目前，我国还未对企业集团所得税会计形成一个明确的定义。 |
| 4. | Therefore , the research on income tax accounting is of great significance in both theory and practice
因此，所得税会计研究具有重大的现实意义与理论意义。 |
| 5. | Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
所得税会计处理方法主要分为应付税款法和纳税影响会计法。 |
| 6. | The analysis has offered the realistic basis for making the accounting standard of the group ' s income tax accounting
以上分析为制定企业集团所得税会计规范提供了现实依据。 |
| 7. | Part five , according to the condition of our country , it tries to find out the suitable processing
从我国的具体国情出发，通过对所得税会计方法的比较，找出适合我国的所得税会计处理方法。 |
| 8. | In 1994 , the ministry of finance has focused on the development of specific standards entitled income tax accounting
随着中国的入世，我国的税制面临着重大改革，所得税会计准则的制订已经迫在眉睫。 |
| 9. | Imperfect standard has negative effect to relevance and reliability of accounting information disclosed by enterprise group
企业集团所得税会计规范的不健全严重影响了我国企业集团对外提供的财务信息的相关性和可靠性。 |
