保险业务的特殊性决定了保险会计拥有与其他企业会计不同的个性。
Insurance accounting holds unique individuality different from other firms accounting because of the special service offered by insurance.
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
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