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企业在编制合并报表时,需要将内部交易中对财务报表有关项目的影响进行抵销处理,处理过程会相应改变资产、负债的账面价值,由此产生的暂时性差异,需要对递延所得税进行调整。
When preparing a consolidated financial statements, an enterprise needs to offset the effects of the related financial statements in the internal transactions and the corresponding changes in the book value of the assets and liabilities. The resulting temporary differences require deferred income tax Adjustment.