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项目投资所用的成本,在会计与税法中具有明显的差异,这些差异集中表现在初始投资成本以及期末成本计价方面。由于会计准则与税法间存在的差异性,以及各种因素的影响,使得投资资产期末计价中两种方式产生差异。本文就对产生差异的原因进行了探讨,并具体的分析了投资资产期末计价中会计与税法存在的差异。
The cost of project investment has significant differences between accounting and tax laws. These differences are mainly reflected in the initial investment cost and the final cost. Due to the difference between accounting standards and tax law and the impact of various factors, there are differences between the two methods in the final valuation of investment assets. This paper discusses the reasons for the differences and analyzes the differences between accounting and tax law in the final valuation of investment assets.