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。
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.
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。
Causes income tax expense reported in financial statements to be in logical relationship to accounting 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。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
第二章：从我国证据制度的角度探讨了司法会计所得财务会计资料证据的证据属性与特点；
Secondly, inquiry into the characteristics of the data proof gained by forensic accounting from the angle of the our country proof system;
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。
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.
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。
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.
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 market for personal accounting software for non-professionals to use in preparing their income tax returns, many of our competitors are outselling us.
不过经纪公司的管理人员为此类所得进行了辩护，称这并不只是会计技巧。
Yet brokerage executives defended the gains, saying they were more than just an accounting gimmick.
通常来说，会计学和项目管理工具将会起到帮助，但记住一个原则：输入不可靠的或无用的数据，则所得的结果也是不可靠的或无用的。
Normally accounting and project management tools will help, but remember the garbage in = garbage out rule!
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
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。
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.
Martin Cohen一位曼哈顿的会计师说，对于婚后育有来两个孩子的人，50万美金的年薪每周要交的税包括所得税2645元，社保税596元，医疗139元，州所得税682，城市所得税372元。
If a person is married with two children, the weekly deductions on a $500, 000 salary are: federal taxes, $2, 645; Medicare, $139; state taxes, $682; and city, $372.
应纳税所得是根据所得税规则(非公认会计原则)计算的。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。
After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
会员在购物时必须出示有效之会员证，否则所得分数将不会计算入账号内，而事后亦不能获补分数。
Member must present the valid membership card for any purchase. Reward points will not be added after a sale is completed.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。
There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.
会计、所得税准备簿记、贷款管理、银行等，都是你的可能性。
Accounting, income tax preparation, bookkeeping, loan management, and banking are all possibilities for you.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
本文运用规范的、实证的研究方法分析了我国所得税会计的现状并提出建议。
By normative and positive methods, the essay analyzes current income tax accounting status in China and brings up proposals.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
中外企业所得税两税合一已是大势所趋，在两税合一过程中，如何使内资企业所得税向外资企业所得税逐渐靠拢，并使会计与税法相协调是值得研究的重要问题。
In the process of the unification, how to make income taxes of domestic corporations approach to that of foreign corporations and how to harmonize accounting with taxation are important problems.
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