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英语翻译万分感激:会计和税收是经济领域的两个不同分支,分别遵循不同的原则,规范不同的对象,服务于不同的目的.但企业会计行

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/07/17 17:22:58
英语翻译
万分感激:会计和税收是经济领域的两个不同分支,分别遵循不同的原则,规范不同的对象,服务于不同的目的.但企业会计行为却同时受到会计准则、财务会计制度与国家税收法律法规两种行为规范的制约,在这种双重制约下,企业会计核算中所适用的会计准则、财务会计制度与税收法律法规在理论基础和计算口径、计算时期等方面的不同,从而产生一定的差异,对于这些差异则需要通过税务会计来加以调整.本文分别从理论角度和实务角度的几个方面浅析了税法与会计的差异,就一些纳税调整的事项进行讨论.
Accountant and the tax revenue are the economical domain two different branches,separately follows the different principle,the standard different object,serves to the different goal.But enterprise accountant the behavior actually simultaneously receives accountant the criterion,financial inventory accounting the system and the national tax revenue law laws and regulations two kind of behavior standards restriction,under this kind of dual restriction,accountant which in the enterprise accounting is suitable the criterion,financial inventory accounting the system and the tax revenue law laws and regulations in aspect the and so on rationale and computation caliber,computation time difference,thus has the certain difference,needs to perform regarding these differences through tax accounting to adjust.This article separately from the theory angle and the solid service angle several aspects brief analyses tax law and accountant's difference,some tax payment adjustments items carried on the discussion.