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本文依据企业所得税会计准则,对其他综合收益发生的所得税核算作了深入探讨,对核算其他综合收益净额,有利于全面正确反映企业的财务状况和经营成果,对会计工作者开展其他综合收益所得税核算,具有指导意义。
This article based on the enterprise income tax accounting standards, the income tax accounting for other comprehensive income made in-depth discussion of the accounting for other comprehensive income net, is conducive to a comprehensive and correct reflection of the financial status and operating results, the accounting staff to carry out other comprehensive income tax Accounting, with guiding significance.