论文部分内容阅读
税务会计和财务会计在某些经济事项的处理上一直存在着不一致的现象,从而产生了财务会计报表的纳税调整。非货币性交易的税务处理和会计处理的差异比较典型,具体分析能部分起到以点代面的作用。
Tax Accounting and Financial Accounting There have been inconsistencies in the treatment of certain economic issues, resulting in tax adjustments in financial and accounting statements. The differences between tax treatment and accounting treatment of non-monetary transactions are typical, and the specific analysis can partly play the role of point substitution.