BOOK

Ichiban Wakari Yasui! Zei Koka Kaikei No Kyokasho Kihon Kara Jissen Made

Oyama Makoto / Cho

1900yen
(2090yen Tax incl. in Japan)
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Release Date February 2019
Availability Backorder:Usually ships in 1-3 weeks
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Product Details

Catalog No.NEOBK-2333148
JAN/ISBN 9784802611992
Product Type BOOK
Pages 199

Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.

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Translate Description

*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.

Description in Japanese

一番わかりやすい!税効果会計の教科書 基本から実践まで / 大山誠/著

税効果会計はあくまで「実務で行われる会計処理」です。だから、実際にどの情報に基づいて計算を行うのかといった点を度外視し、概論部分のみの理解に終始しても意味がありません。そこで本書では、実務で必ず直面する法定実効税率の計算、別表に基づく繰延税金資産の計算、スケジューリング表の作成といった作業についても、実作業とほぼ同様の例題・演習をまじえて、わかりやすく説明しています。

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    Tracklisting

    1
    第1章 税効果会計の基本を理解しよう
    2
    第2章 税金の計算方法を学ぼう
    3
    第3章 法人税等調整額を計算しよう
    4
    第4章 一時差異についてもっと知ろう
    5
    第5章 繰延税金資産の回収可能性について考えよう
    6
    第6章 注記を読むと、こんなことがわかる
    7
    第7章 税効果会計を使ってみよう
    8
    第8章 連結財務諸表の税効果を知ろう
    9
    第9章 連結納税制度だって、実は難しくない
    10
    第10章 特殊な論点についても理解しておこう

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