对学生学习所得税会计有一定的参考价值。
The study is of reference value for the student in study of accounting of income taxes.
新的所得税会计准则全面采用资产负债表债务法。
New income tax accounting standards adopted comprehensively balance sheet debt law.
所得税会计关系着国家税款征收和企业收益分配。
Countries accounting for income taxes related to tax collection and distribution of corporate earnings.
我国制定所得税会计具体准则时，应使用资产负债表债务法。
If the balance sheet liability method is used in the accounting standard of inco...
二是会计集群性以及制度和经济背景对所得税会计处理的影响。
Secondly, accounting system and economic background may also affect accounting treatment.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
从1909年开始研究所得税会计以来，大约经历了一百年的时间。
Since 1909, it has gone through one hundred years in discussing income tax accounting.
新会计准则的实施要求企业采用资产负债表债务法进行所得税会计处理。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
由于笔者时间和能力所限，对所得税会计的研究仍有一些尚未解决的问题。
Because of the restriction of time and ability, there are some unsettled questions in the research of income taxes accounting.
本文运用规范的、实证的研究方法分析了我国所得税会计的现状并提出建议。
By normative and positive methods, the essay analyzes current income tax accounting status in China and brings up proposals.
在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。
There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
所得税会计研究的核心问题是不同处理方法的选择和运用，此问题就世界范围来看没有统一的标准。
The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
本文首先对所得税会计的理论问题作以概述，借鉴美国所得税会计的理论框架对我国所得税会计理论框架的构建提出设想。
In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
在为非专业人士准备所得税申报表的个人会计软件市场上，我们的许多竞争对手的销量都超过了我们。
In the market for personal accounting software for non-professionals to use in preparing their income tax returns, many of our competitors are outselling us.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
只要能让财务会计准则委员会(Financial Accounting Standards Board)督促所有上市公司公布一项数据，这个问题就会迎刃而解——即公司为指定年份所交纳的联邦所得税税额。
Get the Financial Accounting Standards Board to make public companies disclose one number that's currently not required — the amount of federal income tax they pay for a given year.
Martin Cohen一位曼哈顿的会计师说，对于婚后育有来两个孩子的人，50万美金的年薪每周要交的税包括所得税2645元，社保税596元，医疗139元，州所得税682，城市所得税372元。
If a person is married with two children, the weekly deductions on a $500, 000 salary are: federal taxes, $2, 645; Medicare, $139; state taxes, $682; and city, $372.
应纳税所得是根据所得税规则(非公认会计原则)计算的。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
会计、所得税准备簿记、贷款管理、银行等，都是你的可能性。
Accounting, income tax preparation, bookkeeping, loan management, and banking are all possibilities for you.
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