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房地产开发企业将其自行开发的产品用于经营租赁时,一般有两种会计处理方法:一是将自行开发产品转为出租开发产品核算,二是将自行开发产品转作固定资产核算。从会计角度讲,两种处理方法都不会对年度会计利润产生影响。但从税法角度讲,不同的处理方法对年度应纳税所得额却有不同
Real estate development companies to develop their own products for operating leasing, there are generally two accounting methods: First, the development of self-developed products for rental development accounting, the second is to self-developed products for fixed assets accounting. From an accounting point of view, both approaches will not affect the annual accounting profit. However, from the tax law point of view, different approaches to the annual taxable income is different