英语好的帮忙翻译一下东西啊

来源：百度知道 编辑：UC知道 时间：2024/09/23 08:30:37
《企业会计准则第18号－所得税》规定以资产负债表债务法作为所得税会计处理的唯一方法，以此提高会计信息的可比性，促进我国会计制度的国际化进程，同时这也标志着适应我国市场经济发展要求与国际惯例趋同的企业会计准则体系即将建立。资产负债表债务法要求先确定所得税资产或负债，然后确定所得税费用进行所得税会计处理。
由于《企业会计准则第2号———投资》与国家税务总局发布的《关于企业股权投资若干所得税问题的通知》分别从各自的角度对企业长期股权投资的具体操作方法做了规定。因此,长期股权投资在会计核算与税务处理方法上存在不同，且长期股权投资涉及所得税问题，比较特殊。本课题基于长期股权投资自取得至处置整个过程中对损益的影响，进而影响所得税的多少，从而作出正确的会计处理。
关键词：资产负债表观；长期股权投资；暂时性差异；会计处理

"Enterprise Accounting Standards No. 18 - income tax" provisions of the debt to the balance sheet accounting treatment of income tax law as the only way to improve the comparability of accounting information, and promote China's accounting system to the international process, but it also shows that the light of China Development requirements of the market economy and international practices of corporate accounting standards convergence system to be established. Balance sheet debt law requires to determine income tax assets or liabilities, and then determine the cost to income tax accounting treatment of income tax.
As "Enterprise Accounting Standards No. 2 - investment" and the State Administration of Taxation issued "on the enterprise's equity investment in a number of tax issues notice" from the perspective of their respective companies long-term equity investments to the specific methods of operation of the provisions. Therefore, the lo