tax      税务(1788) 纳税(1126) 税款(129) 税金(53)   税务     Accounting Calculation and Tax Treatment of Discount     折扣的会计核算及税务处理 短句来源     On Concept Framework of Tax Accounting     论税务会计的概念框架 短句来源     The Separation and Coordination of Tax Accounting and Financial Accounting     论税务会计与财务会计的分离 短句来源     Coal enterprises and tax design     煤炭企业与税务筹划 短句来源     On the Separation between Tax Accounting and Financial Accounting     论税务会计与财务会计的分离 短句来源 更多          纳税     Tax Planning and Accounting Teaching     纳税筹划及会计教学 短句来源     Pondering on the income tax fee influenced by the tax accounting law     所得税费用在纳税影响会计法下的思考与处理 短句来源     Differences in Dealing with Accounting and Taxing for Bad Debt Reserve and Tax Adjustment     浅谈坏账准备的会计与税务处理差异及纳税调整 短句来源     After study, a conclusion is drawn that most corporations choose policy of tax effect accounting method to smooth income.     经过分析,我们发现,纳税影响会计法能起到很好的收益平滑的作用,从而得出结论,采用纳税影响会计法的企业大多是为了达到收益平滑的目的。 短句来源     In the seventh part, we expatiate and study the question of tax-planning , and analyze the influence of community manage tax which will be imposed on.     第七部分着重阐述纳税筹划过程中要注意和思考的问题，包括设计筹划方案时值得注意的问题，并分析即将开征的物业税对房地产企业纳税筹划带来的影响。 短句来源 更多          税款     The future income tax(to be credited in the “Deferred Taxes” account)should be deducted from the difference between the excessive fair value and the non cash book value as “Reserve Funds of Capital Surplus”.     公允价值高于投出非现金资产帐面价值的差额 ,扣除未来应交的所得税 (记入递延税款科目贷方 ) ,暂计资本公积准备项目。 短句来源     However,this paper,form an accounting perspective,analyzes the underlying theory on balance sheet liability approach of accounting for income taxes,the temporary differences and recognizing,measuring,reporting of deferred tax according to requirement of International Financial Reporting Standards No.     本文从会计角度,按国际财务报告准则第12号要求的资产负债表债务法,具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。 短句来源     Finally,judged from the way of dual presentations of the temporary differences and deferred tax adopting balance sheet liability approach in financial statement,it enables users of financial statements to easilty acquire information about effects of the temporary differences on an enterprise′s shortterm of longterm financial positions and cash flows.      从资产负债表债务法在财务报表中对暂时性差异和递延税款进行双重表达的方式上看,它能使报表使用者更容易获得因暂时性差异对企业长短期财务状况和现金流量影响的信息。 短句来源   税金     But there is time difference to confirm the receipts tax. It is necessary to improve the current treatment of the receipts tax . We can solve this problem from setting up a new column “tax for deducted”.     销项税额的确认在会计处理与税法规定中要保持一致 ,而进项税额的确认在会计处理与税法规定中存在时间性差异 ,因而有必要对现行进项税额的会计处理进行改进 ,通过设置“待扣税金”专栏予以解决 短句来源     On the basis of analysis on expenses, cost, tax and loss, this paper thinks production cost does not belong to the expenses. Expenses not only include the period's expenses, but also the cost of sales, sales tax, income tax and loss, etc.     通过对费用与成本、税金、损失关系的分析,认为生产成本不属于费用,费用也不只包含期间费用,同时还应包含营业成本、营业税金、所得税和损失等内容。 短句来源     查询“tax”译词为其他词的双语例句   查询“tax”译词为用户自定义的双语例句     我想查看译文中含有：的双语例句 为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法，我们为您准备了出自英文原文的大量英语例句，供您参考。   tax Finally, a flexible optimal tax policy which can be internally adjusted to a certain extent is derived, and it is found that the distribution of factor income plays an important role in designing the optimal tax policy. 例句来源       The optimal tax policy is analyzed, and the optimal pollution is derived. 例句来源       The review considers the molecular biological organization of genome region pX of the human T-cell leukemia virus type I (HTLV-I) along with the structure and functions of regulatory proteins Tax, Rex, and poorly studied Rof and Tof. 例句来源       Tax functions are described, including transcriptional trans-activation, trans-repression, and effects on apoptosis and the cell cycle. 例句来源       The roles of Tax and Rex in controlling gene expression and replication of HTLV-I are discussed. 例句来源       更多                    The exercise of Enterprise Accounting Principle is not only an important measure for establishing the new system of socialist market economy and aligning the policy of reform and openimg to the outside,but also a necessary step in the efforts of bringing the domestic accounting into convergence with imternational practice. the paper concludes that the smooth execution of the principle depends on the coordination of the principle with the Law of Accounting in particular,and with enterprises' systems in gener...             推行《企业会计准则》是建立社会主义市场经济体制的一项新的重要举措,也是适应改革开放与国际会计对接的需要。文章认为,顺利实施该准则,需要上与《会计法》协调,下与企业会计制度接轨,同时规范准则与财政税务的关系;全面提高会计人员素质,培养职业会计师队伍,建立有效的监督机构,是实施该准则的关键;作为一项开拓性工作,准则需自我不断完善,强化其自身的可操作性与自律机制。 文摘来源          The author holds that the order of basic accounting standards being formulated first and then specific accounting postulates being done tallies with the national conditions of China.When formulating the specific accounting postulates intended for all domestic enterprises,we should pay more attention to its comparability and flexibility in order to be in coordination with the tax laws. Moreover, in the course of technical operations, the specific accounting postulates should be centralizedly promulgate...             文章认为，现代会计与现代企业制度有着内在的联系，即都是建立在财产委托──受托经营关系基础上的。为了适应现代企业制度的要求，必须加强会计核算，强化会计监督。 文摘来源          Accounting for income tax is the result of the combination of accounting and income tax. It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws. As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. T...             所得税会计是所得税与会计相结合的产物.它是以所得为中心,以会计方法为工具,以与税法协调为目的,将会计所得和纳税所得合二为一的会计程序和方法.所得税会计是财务会计的一个分支,它不同于税务会计.会计所得和纳税所得之间的差异是所得税会计的处理对象.对所得税费用入帐多少和何时入帐问题的不同处理形成了所得税会计的两种方法:应付税款法和所得税摊配法. 文摘来源   << 更多相关文摘         相关查询: tax treaties reduce tax tax effort tax field governments tax compound tax tax link subsidy tax tax cheque a tax tax administrative tax training  对查询结果不满意

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