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企业会计准则制定的目的是规范企业会计行为、促使企业向社会公众提供相关、可靠的会计信息;税法则遵循公平、效率的原则,承担着保障公共收入的重任。鉴于两者制定的目的不同,因此在相关资产的处理上就有不一致性。存货准则与税法在存货取得、摊销、计提跌价准备和毁损方面都存在不同之处,在实务中也经常引起歧义和误读。因此,有必要对其差异之处进行分析,并做出正确的会计和纳税处理。
The purpose of the formulation of accounting standards is to standardize the accounting behavior of enterprises and to encourage enterprises to provide relevant and reliable accounting information to the public. Tax laws follow the principle of fairness and efficiency and undertake the important task of protecting public revenue. Given the different purposes set by the two, there is inconsistency in the processing of related assets. The differences between the inventory criteria and the tax law in terms of inventory acquisition, amortization, provision for impairment losses and impairment are often caused in practice as well as ambiguities and misunderstandings. Therefore, it is necessary to analyze the differences and make proper accounting and tax treatment.