2004年 CPA 考试《会计》教材的补充修改内容大都是对会计核算与税法的差异进行的重新强调和重点规范。2003年上半年,国家税务总局下发了《关于执行〈企业会计制度〉需要明确的有关所得税问题的通知》(国税发[2003]45号,以下简称《45号文件》),对贯彻执行《企业会计制度》需要调整的若 2004 CPA exam “accounting” textbook to modify the contents of most of the differences between accounting and tax laws to re-emphasize and focus on norms. In the first half of 2003, the State Administration of Taxation issued the Notice on the Implementation of the Accounting System for Enterprises Requiring a Clear Explanation on Income Tax (Guo Shui Fa [2003] No. 45, hereinafter referred to as “No. 45 Document”), Enterprise Accounting System "If you need to adjust