Part One Traditional accounting income and the motive of reforming .
传统会计收益问题概述及收益报告改进的动因。
Under the current mode of accounting income, these new sources of income could not be confirmed.
在现行会计收益模式下，这些收益来源不能确认。
But cash flow is not omnipotent. Traditional accounting income information also has some redeeming features.
但现金流量信息并不是万能的，传统的会计收益信息也有其可取之处。
Causes income tax expense reported in financial statements to be in logical relationship to accounting income.
该项分配使得财务报表上所列示的所得税费用与会计所得之间具有逻辑上的关系。
But when faced with new economic age, traditional theory of accounting income is too old to reflect the truth quickly and correctly.
但面临新经济时代，传统的会计收益理论显得无能为力：它不能及时、准确地反映真实的收益。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
Based on this, accountant presented three kind of income views, namely economic gain view, accounting income view and realization income view.
基于此，会计出现了三种收益观，即经济收益观、账面收益观与变现收益观。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.
以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。
The first chapter analyses the characteristics and existing problems of current accounting income, and suggests the idea of implementing the mode of comprehensive income.
第一章分析了现行会计收益的特点及其存在的问题，提出了实行全面收益模式的观点。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
In the market for personal accounting software for non-professionals to use in preparing their income tax returns, many of our competitors are outselling us.
在为非专业人士准备所得税申报表的个人会计软件市场上，我们的许多竞争对手的销量都超过了我们。
In the accrual method of accounting, income is reported in the period it is earned.
使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。
There are two very important rules about income and expenses in this method of accounting.
这种方法核算收入和费用时有两个重要规则。
Ken Skarbeck, an Indian expertise highlights this problem, says "Companies report their earnings as net income, a figure calculated according to generally accepted accounting principles."
肯，斯卡贝克，一个印度专家强调了这个问题，公司汇报他们的净收入，是一个根据通常接受，会计准则而计算出的数字。
The report, which studied changes in income after accounting for federal tax and inflation, found those in the middle also saw their wages grow slowly in comparison with the better-off.
此份报告研究了包含联邦税收和通胀因素后的收入变化，报告发现，中产阶级也认为，与富裕阶层相比，自己的工资增长速度缓慢。
The curve graph shows that the percentage of family income has declined sharply, accounting for only 13 percent of the total.
曲线图表明，家庭收入比例急剧下降，只占总数的13%。
This result held even after accounting for differences in income and health.
这一结果即使考虑了在收入和健康方面的差别以后也是如此。
But the concept is more complicated than accounting the income.
但是概念上比计算收入，更加复杂。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。
Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.
会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。
An income statement shows the results of business operations over an accounting period.
收益表表示的是企业在某一会计期间的经营成果。
Refers to the use of business accounting personnel on the vulnerability and opportunity, intentional omission of bank deposit income account, to turn transferred for himself.
指会计人员利用业务上的漏洞和可乘之机，故意漏记银行存款收入账，伺机转出转存占为己有。
Get the Financial Accounting Standards Board to make public companies disclose one number that's currently not required — the amount of federal income tax they pay for a given year.
只要能让财务会计准则委员会(Financial Accounting Standards Board)督促所有上市公司公布一项数据，这个问题就会迎刃而解——即公司为指定年份所交纳的联邦所得税税额。
Many of the business transactions affect the net income of more than one accounting period.
有许多交易影响到一个以上会计期间的净收益。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
Therefore, if women become the majority in currently male-dominated professions like accounting, law, and medicine, the income and prestige of these professions will also drop.
因此，如果女性在男性主导的职业中占多数的时候，那么这些职业的收入和威望在将会下降。
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