資產(chǎn)負(fù)債觀在我國所得稅會(huì)計(jì)準(zhǔn)則中的應(yīng)用與思考【畢業(yè)論文】

1、會(huì)計(jì)學(xué)專業(yè)2011屆本科畢業(yè)設(shè)計(jì)（論文）I（20112011屆）屆）畢業(yè)論文（設(shè)計(jì)）畢業(yè)論文（設(shè)計(jì)）題目：資產(chǎn)負(fù)債觀在我國所得稅會(huì)計(jì)準(zhǔn)則中的應(yīng)用與思考姓名：專業(yè)：會(huì)計(jì)學(xué)班級(jí)：學(xué)號(hào)：指導(dǎo)教師：導(dǎo)師職稱：年月日摘要：要：《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)—所得稅》(簡稱“所得稅準(zhǔn)則”)于2007年1月1日正式實(shí)施，明確規(guī)定只能采用資產(chǎn)負(fù)債表債務(wù)法。本文將資產(chǎn)負(fù)債觀與收入費(fèi)用觀進(jìn)行比較，指出資產(chǎn)負(fù)債觀在我國所得稅會(huì)計(jì)學(xué)專業(yè)2011屆本科畢業(yè)設(shè)計(jì)（論文）I

2、IIAbstract：Theaccountingstardsfenterprisesno.18incometaxlaw(hereinafterreferredtoas“incometaxrule“)inJanuary12007aclearlydefinedcanonlybeimplementedfmallyonthebalancesheetdebtmethod.Thistextwillbethebalancecomparedwithth

3、erevenueexpenseoutlookinourviewthatthebalanceofincometaxaccountingrecognizetheadvantageofthenewaccountingstardsinthewayofincometaxfromtheincomestatementliabilitymethodintothebalancesheetliabilitymethodreundersttheconcept

4、ofchangeinaccountingwillhelpimproveourqualityofaccountinginfmation.Combinedwitheconomicsituationinourcountrythetextpointedoutthattheconceptofassetsliabilitiesofthedefectthebalancesheetliabilitymethodinaccountingfincometa