第1章 所得税费用.ppt

第1章 所得税费用1. Accounting for Income Tax Expense;学习目标：;导言;1.1 资产和负债的计税基础;1.1.1 资产的计税基础;Continued;Continued;【例1—1】;【例1—1】Continued;【例1—1】Continued;Continued;【例1—2】;Continued;【例1—3】;Continued;1.1.2 负债的计税基础;Continued;【例1—6】;Continued;Continued;Continued;1.2 暂时性差异 1.2.1 暂时性差异的分类;1.2.2 可抵扣暂时性差异;Continued;1.2.3 应纳税暂时性差异;1.2.4 暂时性差异的主要来源;1.3 递 1.3 递延所得税资产及递延所得税负债 ;;Continued;【例1—8】;Continued;Continued;【例1—9】;1.3.2 递延所得税负债;【例1—10】;Continued;Continued;1.4 所得税费用的计算与列报;Zhou Hua, Renmin University of China;Zhou Hua, Renmin University of China;Zhou Hua, Renmin University of China;Zhou Hua, Renmin University of China;Zhou Hua, Renmin University of China;Zhou Hua, Renmin University of China;1.4.2 资产负债表债务法的设计理念;Continued;;;Continued;Zhou Hua, Renmin University of China;1.5 递延所得税的合理性辨析;Continued;1.5.1 质疑递延所得税的合理性;Continued;1.5.2 重申会计的依法记账原则;Continued