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1)  V.A.T.accounting key elements
增值税会计要素
2)  value added tax accounting
增值税会计
1.
Value added tax is the biggest tax sort,and the differ- ences between value added tax accounting and financial accounting is quite wide,this kind of financial and tax uni- fication accounting mode make the comparability and the comparability between pay and gain of financial accounting information and the fidelity of tax accounting information we.
增值税是我国第 一大税种,并且增值税会计与财务会计的差异比较大,这种财税合一的核算模式使得财务会计信息的可比性、配比 性与税务会计信息的保真度在某种程度上受到了弱化,给财务会计信息和税务会计信息的使用者带来不便,甚至 可能误导投资者和债权人。
3)  elements of tax accounting
税务会计要素
1.
The paper anlysizes the forming of the elements of tax accounting,and discusses the elements of tax accounting,such as the element of asset of tax accounting,the element of revernew of tax accounting and the element of expense of tax accounting.
从企业税务资金运动的内容和特点分析企业税务会计要素的形成,并对税务会计中的计税资产要素、应税收入要素、抵税费用要素以及非应税收入要素和非抵税费用要素进行分析和探讨。
4)  VAT accounting mode
增值税会计模式
5)  V.A.T.accounting subject
增值税会计主体
6)  V.A.T.accounting goal
增值税会计目标
补充资料:非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪:指违反国家发票管理法规,非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
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