This paper briefly expounds the causes of the generation of the income tax accounting, points out that the separation of the accounting profit and the taxable profit generates the permanent difference and the temporary difference, and probes into the accounting treatment methods for the permanent difference and the temporary difference.

According to the accounting system in force, when ealculating the long-term stockright investment by equity method, the author thinks that it is not reasonable adopting differentaccounting methods to deal with the balance resulted from the investment apprasal more or lessthan the share enjoyed.

The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .

A probe into accounting treatment of selling_buy back business;

Viewpoints on Goodwill Accounting Treatment;

Uncertainty in Self-made Intangible Assets and Innovation in Accounting Treatment;

Simply analyzing on the new enterprise income tax law operation of the fixed assets and the accounting disposal;

Based on the practical environment problem, this paper illuminates the significance of environment cost accurately, and analyzes the different generalization and the item of environment cost, and discusses the accounting disposal mode and the existing problem.

This article firstly expounded the different meaning of debt restructuring in the old and new accounting standards,then illustrated corresponding amendment of accounting disposal method,finally,it summarized the far-reaching influence of the new accounting standard on China s enterprises.

Accounting for Executive Stock Option;

Executive stock options (ESOs) is an efficient solution institute for agent problem which has drawn the attention of theory and business circle for its value and accounting after the Collapse of Enron.

In practical accounting, the accounting of leftover bits and pieces of industrial material presents a problem that is difficult to solve.