问题的引发源于准东石油招股意向书中披露的其2001年度利润调增后的所得税问题。本文基于会计的账务处理和税法的适用困惑,从权责发生制、累计折旧、坏账准备等几个角度予以探析,进而比较几点财税差异。 The problem stems from the quasi-East oil prospectus disclosed in the 2001 annual profit after tax increase income tax issues. Based on the accounting treatment of accountants and the applicable puzzles of the tax law, this article analyzes the rights and obligations, the accumulated depreciation and the provision of bad debts, and then compares the differences between fiscal and taxation.