汉译英:翻译一下段落

来源:百度知道 编辑:UC知道 时间:2024/09/23 11:28:06
所得税的会计核算采用资产负债表债务法。所得税费用包括当期所得税和递延所得税。将与直接计入股东权益的交易和事项相关的当期所得税和递延所得税计入股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余的当期所得税和递延所得税费用或收益计入当期损益。

Income tax accounting balance sheet debt by law. The current income tax expenses, including income tax and deferred income tax. Will be directly included in equity trading and matters related to the current income tax and deferred income tax charged to shareholders rights and corporate merger of the deferred tax adjustment of the carrying value of goodwill, the rest of the current income tax and deferred income tax expense or Income gains and losses included in the current period.