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ru he li jie zan shi xing cha yi de chan sheng yu liu xiang
Author(s): 
Pages: 3-4
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  暂时性差异递延所得税所得税费用;
Abstract: 暂时性差异是递延所得税形成的根源,本文以递延所得税为引,分别向前、向后延伸形成了暂时性差异从产生、确认到流出的研究脉络。希望本文能为读者理解暂时性差异、递延所得税提供一个更全面、清晰的分析框架。
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