| 论固定资产减值准备对所得税影响的会计处理 |
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| 引用本文： | 孙华祥.论固定资产减值准备对所得税影响的会计处理[J].湖北广播电视大学学报,2004,21(1):120-121. |
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| 作者姓名： | 孙华祥 |
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| 作者单位： | 山东菏泽会计中心,山东,菏泽,250014 |
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| 摘 要： | 由于税法规定固定资产减值准备不得在税前扣除,引起了时间的差异,从而导致不同的会计处理方法。
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| 关 键 词： | 固定资产减值 会计处理 |
| 文章编号： | 1008-7427(2004)01-0120-02 |
Auounting Realing of Income Tax lafluenced by Fix-ed Assets Reduce Praparation |
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| SUN Hua-xiang.Auounting Realing of Income Tax lafluenced by Fix-ed Assets Reduce Praparation[J].Journal of Hubei Radio& Televisonuniversity,2004,21(1):120-121. |
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| Authors: | SUN Hua-xiang |
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| Institution: | SUN Hua-xiang |
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| Abstract: | Tax Law, which says that fixed assets reduce preparation could not be deducted before the tax, caused the difference in time. Then different auounting dealing method tarns up following this phenomenon. |
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| Keywords: | Fixed asset reduce accounting dealing |
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