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新会计准则下的递延所得税负债及递延所得税资产的确认能使会计信息得到更为全面的反映,同时,也是增强企业之间会计信息可比性的需要
Deferred income tax liabilities and deferred income tax assets under the new accounting standards can make accounting information more fully reflect, but also to enhance the comparability of accounting information between enterprises need