也谈所得税会计──与周传良、余孟达同志商榷

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也谈所得税会计──与周传良、余孟达同志商榷王顺金,朱金元读《中国乡镇企业会计》1995年第7期周传良《也谈所得税的会计核算》、余孟达《对外捐赠的资产不宜列入营业外支出》(以下简称周文、余文),二文观点不妥。财政部1994年6月29日以(94)财会字第...
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