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.
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
由于债务重组涉及到不同的会计主体，会计人员依据的理论不同，会计账务处理也就有所不同，会计报告所反映的有关信息也会有所差异。
As the liabilities rearrangement involves different accounting entities, and accountants' theory is different, accounting processing and the related information on the reports are also different.
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