installment basis accounting
... Method of financial accounting 财务核算方法 installment method of accounting 分期付款会计 cost method of accounting 会计成本法 ...
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在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
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