第38讲_综合性专题六 • 所得税费用和递延所得税的审计
2018·综合阶段·综合专题班综合性专题六·所得税费用和递延所得税的审计本讲学习目标学习目标会计Ⅰ.掌握递延所得税资产和负债的一般确认方法Ⅱ.掌握特殊交易或事项中涉及递延所得税资产或负债的确认方法Ⅲ.熟悉重要涉税事项的会计处理税法Ⅰ.掌握不征税收入和免税收入Ⅱ.掌握企业所得税税前扣除项目Ⅲ.掌握不能税前扣除的项目Ⅳ.掌握亏损弥补的处理原则Ⅴ.熟悉境外所得抵扣税额的计算Ⅵ.了解总分机构分摊税款的计算考点精讲和思路点拨一、所得税会计[会计：所得税][思路点拨]2018年备考综合卷一时，请同学们将所得税会计作为重点予以把握，通常为职业判断型考题，要求同学们根据具体事项指出是否确认递延所得税，建议同学...
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