1.
Affirmation of Deferred Income tax Liabilities and Deferred Assets;
递延所得税负债及递延所得税资产的确认
2.
Problems Relating to Accounting for Deferred Tax;
递延所得税核算问题探究——解读资产、负债的计税基础
3.
deferred concept of income tax allocation
所得税递延分摊概念
4.
Explore the concepts of "Deferred Tax Liability" and "Deferred Tax Asset."
理解“递延税金负债”和“递延税金资产”的概念。
5.
Analysis of Deferring Method and Liability Method in Income Tax Accounting;
所得税会计中的递延法与债务法分析
6.
The Tax Plan for the Income Tax Offset by the Invest on State-owned Equipment;
国产设备投资抵免所得税的税收筹划
7.
The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting
新准则下我国上市公司递延所得税对盈余管理影响的实证研究
8.
Thinking on Balance Sheet Liability Method for Income Tax;
关于所得税资产负债表债务法的思考
9.
On the Effect of Fixed Assets Depreciation Method on Income Tax
谈固定资产折旧方法对所得税的影响
10.
Discussion on Assets and Liability Under New Income Tax Accounting Standard
论新所得税会计准则的资产负债表观
11.
Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future.
除非预期在可预见之未来出现有关利益,否则递延税项之资产不列于账内。
12.
Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.
包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。
13.
Differences in Treating Fixed Assets with the New Accounting Standards and Income Tax Law;
新会计准则与所得税法固定资产处理的异同
14.
On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting;
企业固定资产减值准备影响所得税会计的分析
15.
The Favorable Income Tax Policy for Productive Foreign - based Enterprises in China;
生产性外商投资企业的所得税优惠问题
16.
A Study on the Balance Sheet Liability Approach of Accounting for Income Taxes;
关于所得税会计中资产负债表债务法的研究
17.
The Impact of Financial Enterprise s Reserves against Assets Value Decrease upon Income Taxation;
金融企业资产减值准备对所得税的影响
18.
Auounting Realing of Income Tax lafluenced by Fix-ed Assets Reduce Praparation;
论固定资产减值准备对所得税影响的会计处理