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定额管理是许多企事业单位普遍采用的一种管理方式。但定额只是一种标准,不是标的物本身发生的结果。而会计与税收方面都要求以“实际发生”为基础,这样就存在着实施定额管理的情况下如何进行会计和税务处理的问题。本文就此提出一些个人的浅见。
Quota management is commonly used by many enterprises and institutions as a management method. However, the quota is only a standard, not the result of the subject matter itself. However, both accounting and taxation require that “actual occurrence” be the basis, so there is a problem of how to handle accounting and taxation in the case of quota management. This article put forward some personal opinions.