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- As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. 所得稅會計是財務會計的一個分支;它不同於稅務會計.;會計所得和納稅所得之間的差異是所得稅會計的處理對象
- On Difference of Income Tax Accounting between China and the U.S.A. 中美所得稅會計幾點差異的研究。
- A proportion of the pre tax profit is set aside for contingency. 為預防萬一，應留出部分稅前利潤。
- New income tax accounting standards in the many new ideas, new developments in accounting practices, but also closer to the modern socio-economic development. 新準則所得稅會計出現的許多新觀點，是會計實務的新發展，也更加貼近了現代社會經濟發展的要求。
- The Method of Dealing with the Incom Tax Accounting 淺談所得稅會計的處理方法
- But when faced with new economic age, traditional theory of accounting income is too old to reflect the truth quickly and correctly. 但面臨新經濟時代，傳統的會計收益理論顯得無能為力：它不能及時、準確地反映真實的收益。
- Assessment of 10% surtax should be base on the definition of finance accounting income in place of the definition of taxable income.3. 二、將未分配盈餘加征百分之十營利事業所得稅之計算基礎，改為財務會計所得。
- Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues. 公司要繳納單獨的聯邦所得稅,公司稅收入約佔整個聯邦收入的8%25。
- Shropshire County Council sets its council tax levels annually and the tax accounts for about a third of the council's total income. 什羅普郡市政廳每年設置調整市政稅的稅率，這大約佔市政廳全部收入的三分之一。
- However if just calculates accounting income break-even point while doing break-even point analysis on project,it will show difference from the principals of project evaluation. 然而,在對項目進行盈虧平衡分析時僅僅計算會計利潤盈虧平衡點,因而它與評估項目的準則不一致。
- Nowadays, income taxes accounting is severing from finance accounting step by step and coming into being an independent subject system. 而今，所得稅會計逐步從財務會計中分離出來，並形成一種獨立的學科體系。
- It mainly includes tax accounting, debt cleaning accounting, insurance paying accounting, price accounting etc. . 法務會計的內容主要包括:企業稅務會計、債權債務理算會計、保險賠償理算會計、司法會計、社會福利保障會計、物價會計、海損理算會計等。
- At least 2 years work experience on taxation affairs, good familiarity with tax accounting and Chinese Taxation Policy. 熟悉稅務會計,國家稅務法規和辦稅業務，在稅務方面至少有2年經驗；
- Dutch accounting is famous for its "model of micro economic accountancy" and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc. 荷蘭會計因其「微觀經濟會計模式」而聞名於世 ,在公司會計的法律規範和監管、會計職業界和會計準則的制定、會計計量、所得稅會計等方面都頗具特色。
- However, tax accounting has untested theory of tax accounting reporting at present, that may affect disclosure of tax accounting. 但是稅務會計目前尚未形成成熟的稅務會計報告理論,這將會影響稅務會計的信息披露。
- And this paper researches on the resource, measurement and recognition of the comprehensive income in theory, compares with the comprehensive income, economic income, accounting income and taxation income. 然後從理論上對全面收益的來源、確認、計量進行探討,對全面收益、經濟收益、會計收益和稅收收益進行分析比較,揭示經濟收益和全面收益實質上的一致性;
- Timely loss recognition means that managers who become aware of decreases in expected future cash flows from long-term investments will incorporate that information quickly into accounting income as one-time losses. 及時確認損失意味著管理者一旦發現長期投資項目的預期現金流量有減少的趨勢，就可以立刻將該信息作為一次性虧損體現在會計損益表中。
- New Income Tax Accounting Standard 新所得稅會計準則
- He assist me with my income tax return. 他幫助我填寫所得稅申報單。
- Smyth said the shift would be expensive and added that 'there are some issues that still need to be worked out,' particularly in the realm of tax accounting. 她說，短期而言，這種轉變會造成昂貴費用，而且也有一些問題亟待解決，尤其是在稅務會計領域。
