共查询到20条相似文献，搜索用时 62 毫秒
1.
资产负债表债务法下所得税核算的原理解析 总被引：1，自引：0，他引：1
所得税会计来源于会计收益与应税所得的差异,所得税的核算涉及当期所得税和递延所得税的确认与计量,因此,理解会计——税收差异的分类及其本质,正确确认与计量当期所得税和递延所得税是正确核算所得税的关键。鉴于所得税会计准则的重要性,所得税核算的复杂性,基于资产负债观理念对会计——税收差异进行深入分析和探究,在资产负债表债务法下对当期所得税、递延所得税以及所得税费用的确认与计量进行深入剖析,并重新对所得税费用进行计算推导,以期对相关财税人员理解和掌握所得税的核算问题有所裨益。 相似文献
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《企业会计准则》规定,未确认融资费用应当在租赁期内各个期间进行分摊,承租人应当采用实际利率法计算确认当期的融资费用。本文介绍一种比较简便的方法,简化会计核算工作。 相似文献
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会计学科正向边缘学科和综合学科的方向发展;会计实务和会计准则不断趋于国际化、标准化;会计正在从静态核算向动态核算与控制的方向发展;会计正在由以货币为主的计量手段向采用综合计量手段与货币手段并存的阶段过渡;由会计电算化迅猛地向会计信息化转变。 相似文献
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郑兰玉 《大同职业技术学院学报》2002,(1)
财务会计与税务会计的目标是不一致的。由于我国目前并未实现二者的真正分离,税收政策及制度的变化时时在影响着财务会计,从而使企业的会计信息并不能真实地反映企业的实际。实现财务会计与税务会计的分离,财务会计按照会计制度核算收入、费用、利润,税务会计以财务会计提供的资料为基础,进行适当调整,从而保证企业会计信息的真实性和一致性。 相似文献
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李小竹 《吕梁教育学院学报》2005,(4)
增值税会计是在增值税法规制约下,运用会计学的基本理论和核算方法,对各项增值税务活动引起的资金运动进行连续、系统、全面的核算和监督的一门特殊业务会计。本文从改进增值税会计处理方法的原则出发,介绍了两类改进方法:一为在我国现行增值税会计处理框架下作补充调整;一为突破现行增值税会计处理框架的增值税会计处理方法。 相似文献
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杜金方 《济宁师范专科学校学报》2009,30(6):109-112
推行财政国库集中收付制、会计集中核算制,是我国当前公共财政改革和会计改革的重要组成部分,是强化财政管理和监督职能、提高财政资金效益的重要举措。结合工作实际,就财政集中支付核算工作中的具体做法及存在的问题作粗浅的分析和探讨,并就今后“两集中”工作的进一步完善、发展提出建议和对策。 相似文献
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王自然 《重庆城市管理职业学院学报》2014,(2)
《企业财务会计》课程的坏账准备计提及核算是教学难点,教师抱怨难教,学生反映难学。本研究在多年教学实践中,采用简化公式、总结"借加贷减,正补负冲"的口诀,计提、核算分开,即对坏账准备的计算与账务处理进行分步教学等方法,效果颇为显著。 相似文献
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郭桂珍 《闽江职业大学学报》1999,(1)
财政部于1994年6月29日颁发了（企业所得税会计处理的暂行规定）,这标志着所得税会计在我国由理论探索走向全面实施。本文拟就会计利润与纳税所得的差额谈一点自己的学习体会。 一、会计利润与纳税所得的含义 会计利润是计算所得税前的利润（亏损）的简称,它是依据会计准则确认的收入和费用,按照配比原则计算确定。该指标基本上表达了企业在一定时期内所实现的经营成果。 纳税所得是应纳税所得额的简称,它是根据税法规定确认的计税总收入与准予抵扣的成本、费用、损失计算确定的,是计算企业应交所得税的依据。在我国,纳税所得通常以财务会计核算确定的会计利润（亏损）总额为基础,依据税法规定调整计算。即纳税所得一会计利润十纳税调整数。 相似文献
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Since the late 1960s,culture has been considered tighter with communication.Culture IS based on the community of communication.Communication involves people and their environment.Thus culture is an important factor in communication.Today with modem economic and technological development,intercultural communication is mole important than ever before. When people from different cultural background communicate with each other,their social stereotype pattern of behavior, their habits of language and thought differ from one another,because these are the possible factors that affect intercultural communications.Culture norms also change,culture may be transferred as signs but we have to study and understand the above carefially. 相似文献
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The article introduces Shakespeare's tragedy "Hamlet".Hamlet wants to revenge for his father.But when the opportunity is coming,he delays his revenge.The passage analyzes the causes of his delay from Hamlet's characters. 相似文献
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The thesis mainly discusses the character of the heroine in Charlotte Brontes famous novel "Jane Eyre". There are three major parts-introduction,analysis which is the main body of the thesis,and conclusion.Jane Eyre,the heroine,is a new woman image who requires independence equality and freedom.The thesis just analyzes Janes these rebellious characters through four peroods of her experiences.First,in her childhood,she has shown her rebellious spirit.As an orphan,Jane suffers a lot of misery.Not only her aunt treats her cruelly,her cousins despise her,but also do servants have a prejudice against her.In Janes immature heart, she is unwilling to bear ill treatment.She rebels them bravely.Second,when she studies at Lowood,her rebellious spirit is exposed furtherly.Her view doest stay in Mrs Reeds,instead turns to the whole society.She makes hypocrisy of so-called charity to be discovered completely.At the same time,she declares her independent,equal rebellious thought to her friend-Helldn who endures oppression willingly.Third,she,as a governess in Thornfield Hall falls in love with Rochester-her master.During this period,her thought grows into maturity.Thought she loves him passionately,she never loses her dignity and independence for him.When she knows his mad wife still lives,she makes up her mind to leave him.For she doesnt want to become his mistress.Fourth,her refusal of St Johns proposal of marriage depicts Janes character.She knows John does not love her at all and his purpose of marriage is only to perform his great task missionary.Jane does want to become a sacrifice.She breaks traditional morality,then she goes back to Rochester. 相似文献
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程立新 《承德职业学院学报》2004,9(2)
The context of a word consists of the other words surrounding it and the situation in which it is used.When we come across a new word in our reading,instead of looking it up in a dictionary for its definition,we can guess its meaning from its context. 相似文献
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痛定思痛：当代中国武术发展之缺失——刍议武术所缺乏宽容态度、自省精神、固守品质、稳定情感、真正说教与现代反思 总被引：1，自引：0，他引：1
当代中国武术经历了时代的沧桑和变迁,在历经了文化和历史的发展与洗礼之后,依然发展、繁衍至今。在这样一个漫长的过程中,伴随着以社会环境和社会人群价值取向为主的变迁与变化,当代中国武术的发展与当代社会的发展正逐渐的呈现出某些相背离和不和谐的表象。通过研究,我们发觉中国武术中原本一些内在的东西正在不断的被遗忘,正在不断的流逝。本文试从中国武术在当代发展中的问题境域入手,解读中国武术在当今世界和社会中存在的一些问题,希望能够从中找到中国武术发展的＂合法性＂或＂合时性＂的内在依据,以挺立中国武术的脊梁。 相似文献
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孔敏 《承德职业学院学报》2005,10(2):58-61
Introduction Whatisculture?Toputitsimply,culturemeansthe totalwayoflifeofaperson.Thissimpledefinitionimplies thatculturereferstothepattersofcustoms,traditions,socialhabits,values,beliefsandlanguageofasociety.As cultureissoinclusive,itincludesvirtuallyeverythingthat agroupofpeoplethink,say,doandmake.Followingthedefinitionofsociologists,theterm culturereferstothetotalpatternofbeliefs,customs,institutions,objects,andcharacterizesthelifeofhuman community.“Cultureconsistsofallthesharedproductsof … 相似文献
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"Midnight"is a poem written by Archibald·Lampman,a Canadian poet,who loved nature very much,but his poor health prevents him from being very active in the outdoor life.So he is often the quite,thoughtful observer of nature in his poems.This article mainly talks about how to appreciate the poem in the following aspects:word selecting,rhyme,sentence structure and atmosphere.After reading this poem,we cannot get rid of the air of horror and mystery."Midnight" reveals another aspect of the nature:wild,rough and unknown.There is something else in the nature that can awe human beings even though we don't know what it is. 相似文献
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孙淑珍 《承德职业学院学报》2004,9(3)
Chapter Ⅰ Introduction
Sitting in the rocking chair,Carrie dreams her future.This is the deep impression the novel"Sister Carrie"gives us,which is written by Theodore Dreiser(1871-1945),the great American realism writer. 相似文献
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张强 《北京体育大学学报》2004,27(8):1137-1139
运用临场观察统计法、访谈法、文献资料法以及归纳法等研究方法,对现阶段国内青少年足球守门员防守技术运用情况进行统计与分析研究.结果表明:判断反应与选位能力不足是青少年守门员防守技术失误的主要原因,预判失误与技术粗糙以及缺乏自信等导致青少年守门员对抗条件下难以有效发挥位置优势,强干扰情况时出击争夺球失误多,重视反应训练和提高接球动作质量要求是提高青少年守门员技术水平的重中之重. 相似文献
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万苏鸣 《南京体育学院学报(社会科学版)》2002,16(2):124-125
提高体校学生的语素质的主要途径是课堂教学。体校语教师在教学过程中必须根据学生身心特点．设置合理的结构模式，以便顺利实现教学目标。 相似文献