新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命？
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命？
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
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