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nei bu jiao yi suo de shui hui ji he bing chu li qing ling fa qiao jie
Author(s): 
Pages: 72-76
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  内部交易所得税会计调整抵销清零法;
Abstract: 编制合并报表时需抵销内部交易,导致交易资产在合并报表中的账面价值和其计税基础不一致,继而产生递延所得税资产或递延所得税负债,所得税问题也与之相伴而生,使得内部交易所得税会计的合并处理变成合并报表编制的一个难点。创造性地总结出"清零法",并对该项调整抵销的编制方法进行梳理,即将个别报表中调整项目的期初余额、本期发生额全部清零,再以合并报表项目应有数全额补充,将该项调整抵销的重心转移到个别报表角度,希望能为其他项目的调整抵销提供新思路。
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