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一个企业的发展与固定资产是密不可分的,要想更好的促进企业的快速发展,做好对固定资产的会计处理是十分有必要的。本文主要对固定资产的会计处理中的几个难点以及所得税的差异进行了陈述,对相关问题进行了深刻研究和探讨。
The development of a company is inextricably linked with its fixed assets. To better promote the rapid development of the company, it is necessary to do a good job in accounting for fixed assets. This article mainly stated several difficulties in the accounting treatment of fixed assets and the differences in income tax, and conducted profound research and discussion on related issues.