发布时间：2014-09-26 来源：人大经济论坛

目 录 摘要………………………………………………………………………………1 关键词……………………………………………………………………………1 Abstract…………………………………………………………………………2 Keywords…………………………………………………………………………2 一、时间性差异概述……………………………………………………………3 1、概念 ………………………………………………………………………3 2、时间性差异产生的原因 ……………………………………………………3 3、常见的时间性差异 …………………………………………………………3 二、时间性差异的特性…………………………………………………………4 1、时间性差异主要有以下几种类型及对所得税的影 ………………………4 2、时间性差异的特 ……………………………………………………………6 三、时间性差异现行的账务处理方……………………………………………6 1、 应付税款法…………………………………………………………………6 2、 纳税影响会计法……………………………………………………………6 3、在纳税影响会计法下，时间性差异的账务处理的本质 …………………9 四、对时间性差异的账务处理的探讨…………………………………………11 1、最后进价法 …………………………………………………………………11 2、平均转回 ……………………………………………………………………14 五、结束语………………………………………………………………………15 参考文献…………………………………………………………………………16 致 谢 ……………………………………………………………………………18 摘要：本文主要阐述时间性差异在所得税会计中的处理情况。首先介绍时间性差异产生的原因及常见的时间性差异，从中分出两种类型：应纳税时间性差异和可抵减时间性差异；其次在现行的处理方法(应付税款法、递延法和债务法)的基础上，得出时间性差异账务处理的本质特征是同时满足下列两条件：①时间性差异各年金额的总和为零，②时间性差异影响额各年的金额也为零；最后根据本质特征推出“最后进价法”和“平均转回法”两种账务处理方法。 关键词：时间性差异，所得税会计，纳税影响会计法 Accounting of timing differences deals with and discuses Abstract: This paper mainly expounds timing differences in income tax accounting treat. First of all the author explains the reasons of timing differences cause and common timing differences, which classified the two types: taxable and timing differences can be offset by timing differences; Second, in the current methods( tax liability method, deferred method and the debt method) to conclude the two essences that the sum of timing differences in the amount is zero and the sum of the impact of timing differences in the amount is zero, too. Finally, according to the essence to verify the methods of The final purchase price and Average back to two methods that the author proposed. Keywords : Timing difference， the income tax accounting，Tax effect accounting method