Analysis of the Application of Deferred Income Tax under the Balance Sheet Method
From 1983,the income tax accounting which was the tax payable method to the current enterprise accounting standards of the balance sheet method in China has experienced several times. From the " book value" "tax base" concept to study of " temporary difference in tax payment" and " the temporary difference" deeply,this article analyzes the " income tax expense" " income tax payable" and some other difficult issues,and provides accounting ideas to the accountant.
Preface Bose-Einstein Condensation in Nonlinear System New Aspects of Relaxation Processes in Cryogenic Solids Induction Transformer Coupled Discharges: Investigation & Application P-Type InGaAs/AlGaAs Quantum Well Structures for Infrared Photodetection A D-3He Spherical Tokamak Reactor with the Plasma Current Ramp-Up by Vertical Field 5-Dimension Space-Time Field Theory & Realization of Matter Chemical Physics of Phonons & Superconductivity: A Heuristic Approach Description of the Ultraslow Light Phenomenon in Atomic Bose Condensates in the Framework of the Microscopic Approach Energy Decay Mechanism of Quantum Grid Turbulence in He II Below 1 K Dark Matter Haloes as Fruits of Merger Trees in a CDM Garden Application of GEANT4 Code in Gamma Irradiation Processing Stochastic Dynamic Systems with Long-Range Correlations: Basic Notions & Applications Index.