6.On Disparities between the Enterprises Income Tax Law and the Accounting Standards;《企业所得税法》与《企业会计准则》的主要差异 7.Difference Analysis of the New "Enterprise Income Tax Law" and New Accounting Standards;新《企业所得税法》与新会计准则的差异分析 8.On the Coordination of Differences...
Shaviro, Daniel (2008): The optimal relationship between taxable income and financial accounting income: analysis and a proposal, New York University Law and Economics Research Paper No. 07-38.Shaviro, D. N. (2009c). `The Optimal Relationship between Taxable Income and Finan- cial Accounting ...
If difference between accounting profit and taxable income is temporary, deferred tax liabilities are created when: A. financial accounting income tax expense is less than regulatory income taxes payable.B. financial accounting income tax expense is more than regulatory income taxes payable.C. accountin...
Foreign empirical research on the differences between accounting income and taxable income 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文编辑译文朗读译文返回顶部 Abroad on the differences between accounting income and taxable income of empirical research ...
This study investigates the gap between financial accounting income and taxable income (i.e. book-tax difference) and the value relevance of corporate taxa... RM Noor,Nor'Azam Mastuki,B Bardai - 《Journal of Financial Reporting & Accounting》 被引量: 16发表: 2009年 Should Accountants Determine...
Accounting profit and tax law income due to service objectives, principles recognized, leading to the current accounting profits and taxable income. China's tax law clearly stipulates that the enterprise during the accounting should follow the accounting system and accounting standards, conducting t 翻译...
What Is the Difference Between Accounting Profit & Taxable Income?. A company's accounting profit and taxable income can be different in certain reporting periods because of the differences in financial reporting and tax filing. While accounting profit i
Accounting income = revenues under GAAP – expenses under GAAPLet us study the different components of a business’s tax accounting one by one.The differences between accounting income and taxable income are classified into two categories:Permanent differences, differences which arise when an income ...
税前会计利润(accountingincome)是根据《企业会计准则》所确认的收入与费用的差额,而应税利润(taxableincome)则是根据税法规定所确认的收入总额与准予扣除项目金额(即可扣除的费用)的差额,又称为应纳税所得额,是企业应纳所得税的计税依据。我国国有企业自利改税后缴纳所得税,同时,应税利润基本上与企业的税前会计利润...
Accounting for Income Taxes：所得税会计 IntermediateFinancialAccounting AccountingforIncomeTaxes byProfessorHsieh ObjectivesoftheChapter Tolearnthepermanentdifferencebetweenthefinancialincomeandtaxableincome.Tolearnthetemporarydifferencebetweenthefinancialincomeandtaxableincome.Tolearntheaccountingtreatmentforthetemporary...