... accounting rules(会计规则) accounting scheme(会计处理方案) accrual accounting(应计制会计) ...
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企业要达到合法“节税”的目的,必须科学理解税收筹划并灵活运用会计处理方法,才能使筹划的方案得到最好实现。
To approach the purpose of lawful "save tax", enterprises must scientifically understand tax planing and flexibly use accounting handling method, thus can make the planing strategy best realized.
就如何使接受非现金资产捐赠的会计处理更加完善进行了探讨,并提出了修正方案。
This paper discusses on how to make the deposition of the accountant of accepting the non-cash denotation more perfect, and puts forward the modified scheme.
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