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伴随着经济全球化,我国会计准则一直处于变动之中。以非货币性交易为例,我国非货币交易会计准则已经历三次变更,其收益的会计确认与税法的确认一直存在着差异。分析和把握这些差异的变化,不仅有利于规范会计核算,更利于依法诚信纳税。本文在阐述会计准则的变化以及变化原因的同时,结合税法对非货币性交易的处理,提出了两者的差异及协调的问题。
With the economic globalization, China’s accounting standards have been in the process of change. For non-monetary transactions, for example, the accounting standards for non-monetary transactions in China have undergone three changes. The accounting recognition of revenue has always been different from the confirmation of tax laws. Analyzing and grasping the changes in these differences not only helps to regulate accounting but also helps to pay taxes in good faith according to law. This paper expounds the changes of accounting standards and the causes of the changes, and puts forward the differences and coordination between the two in accordance with the tax laws on the handling of non-monetary transactions.