...010年8月,联邦法院裁定「延迟收益是合法收入,它是预先收取服务费,并无违反《财务行政法》(Financial Administration Act)。不过,联邦上诉法院将于本月13日审理一宗有关案件时,或会就延迟收益问题作出新的判决。
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企业财务处理与税收法律、行政法规规定不一致的,纳税时应当依法进行调整。
In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.
第三十六条合伙企业应当依照法律、行政法规的规定建立企业财务、会计制度。
Article 36 a partnership shall establish its financial and accounting systems in accordance with the provisions of laws and administrative regulations.
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