现代经济的发展催生出复杂多样的交易方式,同时由于税收与会计差异的存在,企业在确认当期收入并据《企业会计制度》或《企业会计准则》结转相应的成本、费用时,部分成本、费用的有效凭证未能在收入确认当期及时取得,在会计实务中已越来越普遍,对此如何进行相应的会计处理以及对于滞 At the same time, due to the existence of tax revenue and accounting differences, when enterprises recognize the current income and carry forward the corresponding costs and expenses in accordance with “Accounting System for Business Enterprises” or “Accounting Standards for Business Enterprises”, part of the costs , The cost of valid documents failed to obtain timely recognition of the current income, accounting practices have become more and more common, how to carry out the appropriate accounting treatment and for the