《财务与会计》1996年第5期刊登的万定保的《几种特殊业务的所得税会计处理》一文,提出了一个很好的课题,对会计实务起到了一定的指导作用。但是我认为该文中有的会计处理和金额的计算有不妥之处,特提出与之商榷。一、“资产中途退出的会计处理”中的问题原文:(2)假如第二年该资产对外投资,合同约定价 Wan Dingbao’s “Accounting of Certain Special Business Income Taxes” published in “Financials and Accounting” (1996) published a good topic and played a certain role in guiding the accounting practice. However, I think that there are some inaccuracies in the accounting treatment and the calculation of the amount in this article. I. “The accounting treatment of assets withdrawn from the middle” of the original problem: (2) If the assets are invested overseas in the second year, the contract will be priced