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《企业财务通则》和《企业会计准则》规定,企业的利润总额包括营业利润、投资净收益和营业外收支净额。可见,营业外支出核算的正确与否,直接影响着企业的利润总额,影响着企业所得税的计算和缴纳
According to the “General Principles of Corporate Finance” and “Enterprise Accounting Standards”, the total profit of an enterprise includes operating profit, net investment income and net non-operating income. It can be seen that the correctness of non-operating expenditure accounting directly affects the total corporate profits and affects the calculation and payment of corporate income tax