http://blog.chinaacc.com/zhangsongmao 把时间化为沙漏，只为换一颗红豆 Tue, 29 May 2012 13:59:19 +0000 http://blog.chinaacc.com zh-cn hourly 1 http://blog.chinaacc.com/zhangsongmao/blog/20100316-1617073948766.html http://blog.chinaacc.com/zhangsongmao/blog/20100316-1617073948766.html#comments Tue, 16 Mar 2010 17:07:39 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100316-1617073948766.html /zhangsongmao/blog/20100316-1617073948766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100315-1517001348766.html http://blog.chinaacc.com/zhangsongmao/blog/20100315-1517001348766.html#comments Mon, 15 Mar 2010 17:00:13 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100315-1517001348766.html /zhangsongmao/blog/20100315-1517001348766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100301-0116002148766.html http://blog.chinaacc.com/zhangsongmao/blog/20100301-0116002148766.html#comments Mon, 01 Mar 2010 16:00:21 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100301-0116002148766.html /zhangsongmao/blog/20100301-0116002148766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100226-2616555748766.html http://blog.chinaacc.com/zhangsongmao/blog/20100226-2616555748766.html#comments Fri, 26 Feb 2010 16:55:57 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100226-2616555748766.html /zhangsongmao/blog/20100226-2616555748766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100225-2513181748766.html http://blog.chinaacc.com/zhangsongmao/blog/20100225-2513181748766.html#comments Thu, 25 Feb 2010 13:18:17 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100225-2513181748766.html /zhangsongmao/blog/20100225-2513181748766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100224-2415422348766.html http://blog.chinaacc.com/zhangsongmao/blog/20100224-2415422348766.html#comments Wed, 24 Feb 2010 15:42:23 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100224-2415422348766.html /zhangsongmao/blog/20100224-2415422348766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100224-2415392948766.html http://blog.chinaacc.com/zhangsongmao/blog/20100224-2415392948766.html#comments Wed, 24 Feb 2010 15:39:29 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100224-2415392948766.html /zhangsongmao/blog/20100224-2415392948766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100223-2309572148766.html http://blog.chinaacc.com/zhangsongmao/blog/20100223-2309572148766.html#comments Tue, 23 Feb 2010 09:57:21 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100223-2309572148766.html /zhangsongmao/blog/20100223-2309572148766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100222-2218052648766.html http://blog.chinaacc.com/zhangsongmao/blog/20100222-2218052648766.html#comments Mon, 22 Feb 2010 18:05:26 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100222-2218052648766.html /zhangsongmao/blog/20100222-2218052648766.html/feed http://blog.chinaacc.com/zhangsongmao/blog/20100221-2116571048766.html http://blog.chinaacc.com/zhangsongmao/blog/20100221-2116571048766.html#comments Sun, 21 Feb 2010 16:57:10 +0000 zhangsongmao@chinaacc.com zhangsongmao@chinaacc.com http://blog.chinaacc.com/zhangsongmao/blog/20100221-2116571048766.html 所得税这章比较容易让人头疼，本章是全书中难度较大的一章，且内容十分重要，尤其是四个账户（应交税费—应交所得税、递延所得税资产、递延所得税负债、所得税费用）的核算。在以往客观题的考试形式之上，07年又结合相关章节在计算分析题中出现。本章因引起足够重视。 本人跟随郭老师的讲授对本章的重难点部分进行了归纳，希望能帮学友们理清思路。 这里首先要先弄清两个账户： （1）延所得税资产的确认：资产账面价值小于计税基础，负债账面价值大于计税基础 ]]> 所得税这章比较容易让人头疼，本章是全书中难度较大的一章，且内容十分重要，尤其是四个账户（应交税费—应交所得税、递延所得税资产、递延所得税负债、所得税费用）的核算。在以往客观题的考试形式之上，07年又结合相关章节在计算分析题中出现。本章因引起足够重视。 本人跟随郭老师的讲授对本章的重难点部分进行了归纳，希望能帮学友们理清思路。 这里首先要先弄清两个账户： （1）延所得税资产的确认：资产账面价值小于计税基础，负债账面价值大于计税基础 ]]> /zhangsongmao/blog/20100221-2116571048766.html/feed array(0) { } here