【摘要】 在进行企业所得税会计核算时,可采用应付税款法和纳税影响会计法。递延法、债务法常常被单一地采用而忽略其他方法的优越性,致使反映的所得税信息片面,会计处理结果出现错误。企业应将应付税款法、纳税影响法密切结合起来,实行“合三为一”的所得税会计综合处理方法,全面地反映所得税对企业财务的影响更多还原

【Abstract】 Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result. Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.更多还原