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会计和税务要素确认的差异存在于财务会计的核算中,会计和税务的要素确认的差异对于企业财务会计的管理来讲很重要,了解企业会计和税务的要素确认差异能够有效节省企业的成本费用,对企业的长存发展有重要的影响。本文主要讲述了税务和会计的要素确认方面存在的差异:税务和会计在收入确定方面的差异;税务和会计对税前扣除、成本费用确认的差异;税务和会计在资产核算方面的差异;税务和会计在其他核算方面的差异。
Accounting and tax elements to confirm the differences exist in the accounting of financial accounting, accounting and tax elements of the differences identified for the management of corporate financial accounting is very important to understand the corporate accounting and tax elements to identify differences can effectively save the cost of the enterprise , Which has a significant impact on the development of the company’s long-term existence. This article describes the tax and accounting elements of the differences identified: the tax and accounting in the determination of income differences; tax and accounting on the pre-tax deduction, the difference between the cost of recognition; tax and accounting in asset accounting differences; tax And accounting differences in other accounting.