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新会计制度在实施过程中,出现了一些问题,存在不少与新形势要求不适应的地力,本文拟对其中涉税会计的几个问题,谈谈个人的看法。 一、销售税金及附加的会计属性 《企业会计准则》给收入、费用下的定义是“收入是企业在销售商品或者提供劳务等经营业务中实现的营业收入。”“费用是企业在生产经营过程中发生的各项耗费。”许多解释《准则》的权威专著、教材,认为费用应包括
In the implementation process of the new accounting system, there have been some problems. There are many land forces that do not meet the requirements of the new situation. This article proposes to talk about personal opinions on several issues related to tax-related accounting. 1. Sales Taxes and Additional Accounting Attributes The definition of “Accounting Standards for Business Enterprises” for income and expenses is “Revenue is the business income realized by an enterprise in the sale of goods or provision of labor services, etc.” “The expense is the enterprise’s production and operation process. The various costs incurred in the process.” Many authoritative monographs and textbooks that explain the Guidelines, and believe that the costs should include