企业自行建造的固定资产的初始计量,在会计与税法中有所差异,为企业实际会计工作带来一定不便。本文针对会计和税法在结转工程成本标志、试运行收入处理、借款费用资本化的时间金额等几方面的差异,分析其在实际工作中所产生的问题,并就此问题从企业会计、税务部门、科研部门及立法部门四个层面提出相关解决对策。 The initial measurement of the fixed assets constructed by the enterprise itself is different in accounting and tax law, which brings some inconveniences to the actual accounting work of the enterprise. In this paper, accounting and tax law in the carry-over cost of the project sign, trial run income processing, the amount of time the amount of borrowing costs capital differences, analysis of its problems in the actual work, and this problem from the business accounting, tax department , Research departments and legislative departments at four levels put forward relevant solutions.