英语好的哥哥姐姐帮我翻译论文摘要和关键词 谢谢了

[摘要] 2006年财政部出台了新企业会计准则。新所得税准则摒弃了原所得税会计核算方法,要求采用全新的资产负债表债务法进行所得税会计处理。本文对资产负债表债务法的核算程序,核算基础及账务处理进行分析并且与损益表债务法进行对比,探讨了资产负债表债务法的优点和在会计实务应用中需要关注的问题,以帮助大家更好地理解运用。

关键字:资产负债表债务法 损益表债务法 所得税

The Finance Department released the new company accounting regulations in 2006. The old method of income tax calculation has been replaced by the new one which requires treating income tax with the balance sheet approach. The paragraph has made an analysis on the calculation procedure, tax base calculation and transaction process and hence, compared it with the income statement method, also the paragraph discusses the advantages of the balance sheet approach and the focused issues which will provides a better understanding and application for users.

key words:balace sheet approach, income statement approach, income tax

我正好在澳大利亚读会计,这些刚学过
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第1个回答  2008-03-11
我不能误导你
第2个回答  2008-03-11
路过。。。
牛人还是很多的。。。
第3个回答  2008-03-11
Acccording to the new Accounting Regulation published by Finance Ministry in 2006, Income tax should be computed in accordance with Balance Sheet liability method instead of the former computation. By analysis on computation process,basis and account settlement of Balance sheet liability method as well as comparison with Profit-and-Loss liability method, the Thesis presents advantages of Balanse sheet liability method and possible problems in application to facilitate practice of the method.

keyword: Balance Sheet Liability Method, profit-and-loss liability method,incometax
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