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新会计准则下,企业要注重收入的确认计量,费用的分摊估计,结合自身的实际情况,合理选择最有利的会计政策,以实现筹划节税的目标。
Under the new accounting standards, enterprises should pay attention to the confirmation and measurement of revenue and the apportionment of expenses. In combination with their own actual conditions, they should reasonably choose the most favorable accounting policies in order to achieve the goal of saving tax.