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一、存货领用后续计量的所得税问题(一)企业会计准则规定:企业会计准则第1号——存货具体准则第十四条规定,企业应当采用先进先出法、加权平均法或者个别计价法确定发出存货子企业提供的会计信息应当具有可比性;同一企业不同时
I. Problems of income tax on subsequent measurement of inventories (I) Accounting standards for business enterprises: Accounting Standard for Business Enterprises No. 1 - Article 14 of the Specific Inventory Guidelines stipulates that an enterprise shall adopt the method of first in, first out, weighted average or individual valuation Confirm that the accounting information provided by the issuing sub-enterprises should be comparable; when the same enterprise is not at the same time