税收会计的基本原理和方法,源于《会计学》的基本理论和基本知识。本讲结合税收会计的特点,拟分税收会计的对象、会计主体、记帐方法、会计科目、会计凭证、会计帐簿和会计报表七个小题目来介绍。 一、税收会计的对象 (一)什么是税收会计的对象? 会计的对象就是会计所要核算、反映和监督的内容,也就是通常说的会计核算什么, The basic principles and methods of tax accounting come from the basic theory and basic knowledge of Accounting. This talk combines the characteristics of tax accounting, tax accounting object to be divided, the main accounting, accounting methods, accounting subjects, accounting documents, accounting books and accounting statements of seven small topics to introduce. First, the object of tax accounting (A) What is the object of tax accounting? The object of accounting is accounting to be accounted for, reflect and monitor the content, which is usually said what accounting,