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所得税会计英文论文

根据会计学原理：伊万斯当代会计问题，会计师已对所得税的计算有两种可供选择的方法，分别是现金方法和分配方法。现金方式被认为最简单也最直接的方法。实际所得税本年支付的金额将显示在收益表上，总额来自于企业所得税申报表，不得以任何方式调整。因此，公司的实际交易记录其所得税负债是依据损益表中的所得税费用数额得出。而分配方法则不尽相同，其税收是当一年中实际支付金额被忽略时，利润表上的所得税费用。损益表上的所得税费用的金额是基于对所得税税率的基础上，这是适用于税前收入金额，由公司支付。这使得收入与税前收入完全一致。使用分配方法让它看起来像是，在损益表上的所有项目都使用都一种计算方法。

Accounting For Income Taxes

According to Accounting Theory: Contemporary Accounting Issues by Evans, accountants have developed two alternative approaches to accounting for income taxes, which are the cash method and the allocation method. The cash method is described as a simple and direct approach. The amount of income taxes actually paid for the year is reported on the Income Statement. The amount comes from the firm's income tax return and fit is not adjusted in any way. Therefore, the firm's actual transaction to record its income tax liability is the basis for the amount of the income tax expense reported on the Income Statement. The allocation method is a bit different. The actual amount of tax that is paid in the year is ignored when it comes to reporting income tax expense on the Income Statement. The amount of income tax expense reported on the Income Statement is based on the on the income tax rate that the firm pays, which is applied to the amount of pretax income. This makes the Income Statement perfectly consistent with the before-tax income. Using the allocation method makes it look like all items on the Income Statement based on the same method. 

The development of accounting pronouncements for taxation reveals the difficulty that standard-setter s had with this topic. Following are summaries of major pronouncements dealing with accounting for income taxes. 

APB OPINION #11 

This pronouncement required the deferral method of accounting for income taxes. When the accounting net income exceeded taxable net income, balancing credit should be recognized, when the taxable net income exceeded the accounting, a balancing debit should be recognized. This was considered a deferred credit and a deferred debit. Deferred charges and credits were default classification and were placed on the Balance Sheet in what was called 'no man's land,' or some undefined region, between liabilities and owner's equity for deferred credits and between assets and liabilities for deferred charges. Under APB Opinion #11 it was believed that the balancing credits and debits would eventually reverse and cancel out and therefore it was to be treated as a temporary measure. 

From 1967 thru 1980, firms followed the comprehensive tax allocation procedures under APB Opinion #11 and reported deferred charges and credits. However, some problems arose from doing so. Because of the changes in tax rates and the nature of firm's investment, the balance of deferred tax credits on a firm's balance sheet began to grow in size instead of reversing and canceling out. Also, accountants were not sure that the balancing debits and credits from the application of APB Opinion #11 should be on the Balance Sheet. 

SFAC NO. 3 (now SFAC NO. 6) 

This pronouncement presents the definitions of the elements of financial statements. Deferred cha本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。