广西经济管理干部学院学报
廣西經濟管理榦部學院學報
엄서경제관리간부학원학보
JOURNAL OF GUANGXI ECONOMIC MANAGEMENT CADRE COLLEGE
2011年
4期
60-62,69
,共4页
非货币性资产捐赠%会计处理%税法处理%同一性
非貨幣性資產捐贈%會計處理%稅法處理%同一性
비화폐성자산연증%회계처리%세법처리%동일성
Non-monetary Assets Donation: AcCounting Treatment: Tax Law Treatment: Identity
文章探讨了在执行新会计准则的情况下,应当如何认识接受非货币性捐赠资产时会计处理与税务处理同一性。以减少会计与税法不必要的差异问题。
文章探討瞭在執行新會計準則的情況下,應噹如何認識接受非貨幣性捐贈資產時會計處理與稅務處理同一性。以減少會計與稅法不必要的差異問題。
문장탐토료재집행신회계준칙적정황하,응당여하인식접수비화폐성연증자산시회계처리여세무처리동일성。이감소회계여세법불필요적차이문제。
The :into how to distinguish the identity between aceounting tratmerit and tax operalion in receiving donation of tion of non-monetary assets under the implementation of new accunting standard so as to reduce the, unnecessaay, different'e between accouning standard and tax law.