检查固定资产处理单，确保部门主管已批准并附上详细的支持性文件如：照片，工程部或计算机信息的意见等。
Check Fixed Asset Disposal Forms to ensure approval from Division Heads with detail supporting documents. e. g. : photographs, technical opinions from Engineering, it etc.
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 .
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
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