如公司开办费、 固定资产改良支出等。
Reform like company organization expenses, fixed assets defray.
固定资产改良支出在会计处理和税务处理方面有较大差异。
There are many differences between accountant's dealing and tax's dealing of the fixed assets' improving outlay.
固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
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