对于预提费用期末余额的纳税调整问题,许海波先生的《预提费用年底余额的纳税调整》(载于《涉外税务》2006年第4期)一文认为,同时符合以下三个条件的预提费用期末余额不需纳税调整:一是《企业会计制度》、会计准则和财政部下发的关于会计核算文件的规定;二是真实性原则;三是确 For tax adjustment of the ending balance of accrued expense, Mr. Xu Haibo’s “tax adjustment of the balance of accrued expenses at the end of the year” (set forth in “Foreign-related Taxation” No. 4 of 2006) considers that accrued expenses that meet the following three conditions at the same time The final balance does not need tax adjustment: First, “Enterprise Accounting System”, accounting standards and the Ministry of Finance issued the accounting documentation requirements; the second is the principle of truth; third is indeed