翻译。。。论文的开头部分，不要软件翻译的，谢谢

来源：百度知道 编辑：UC知道 时间：2024/06/20 19:05:28
所得税会计核算方法的比较与分析
摘 要

2006年2月，《企业会计准则2006》的正式颁布和实施，对中国经济产生了深远的影响，它是中国市场经济推进中一种价值增长理念的引入，更是中国会计发展的重要里程碑。因此在这个历史背景下，我国所得税会计的研究更应与时俱进，作为研究处理会计制度、准则与税法差异的会计理论和方法的所得税会计，也得到了很大的发展。
在市场经济条件下，企业采用不同的所得税会计核算方法，对利润、税收等方面的计算必将会产生不同的影响，同时在会计报表上的披露也会有所区别。笔者通过调研分析的形式对所得税会计核算方法进行比较，探讨现行制度允许采用的核算方法的利弊，并提出了一些针对我国国情合理的对策。

关键词 所得税会计；核算方法；差异；资产负债表债务法

Income tax accounting methods and analysis
Abstract

In February 2006, "Accounting Standard for Business Enterprises, 2006," the official promulgation and implementation of China's economy have had a far-reaching impact, it is China's market economy to promote growth in the value of the concept of an introduction, it is China an important milestone in the development of accounting. Therefore, in this historical context, China's income tax accounting research should advance with the times, the study dealt with the accounting system, the differences in norms and tax accounting theory and methods of accounting for income taxes, has also been great.
In a market economy, enterprises of different methods of income tax accounting for profits, the calculation of taxation is bound to produce different effects, while the disclosure of accounting statements will be different. Through investigation and analysis of the form of income tax accounting