建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。

Confirmation of income and expense in building contract is core and difficulty to building industry accounting check.

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介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。

The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.

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税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致，产生的计税差异可分为永久性差异和暂时性差异。

The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.

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