The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Bookmark and Share
fen qi shou kuan ye wu suo de shui chu li zhi wo jian
Pages: 23-24
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  分期收款收入递延所得税资产递延所得税负债;
Abstract: 会计和税法上对分期收款方式下销售商品收入的确认原则、时间不一致,会使会计利润与应税所得之间产生暂时性差异,对该暂时性差异一般是作为递延所得税负债处理,对此笔者提出不同看法。
Related Articles
No related articles found