二、权责发生制原则在资产损失处理方面的具体运用(一)关于资产损失在所属年度进行处理的基本规定权责发生制是会计核算的基础,也是《企业所得税法实施条例》第九条规定的计算应纳税所得额的基本原则,企业 Second, the principle of accruals in the asset loss treatment of the specific application (A) on the loss of assets in the processing of the year the basic rules Accrual system is the basis of accounting, but also “Enterprise Income Tax Law” Article IX The basic principles of calculating the taxable income, the enterprise