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1)  VATaccounting examining and calculating system
增值税会计核算体系
2)  calculating system of tax accounting
税务会计核算体系
1.
On the basis of tax accounting ,the writer establishes the calculating system of tax accounting ,which will extend the calculating range of tax capital from tax return to the start of the tax liability.
作者在税收会计的基础上 ,构建了税务会计核算体系 ,将对税收资金的核算由纳税申报扩展到纳税义务发生开始。
3)  V.A.T.accounting subject
增值税会计主体
4)  value added tax accounting
增值税会计
1.
Value added tax is the biggest tax sort,and the differ- ences between value added tax accounting and financial accounting is quite wide,this kind of financial and tax uni- fication accounting mode make the comparability and the comparability between pay and gain of financial accounting information and the fidelity of tax accounting information we.
增值税是我国第 一大税种,并且增值税会计与财务会计的差异比较大,这种财税合一的核算模式使得财务会计信息的可比性、配比 性与税务会计信息的保真度在某种程度上受到了弱化,给财务会计信息和税务会计信息的使用者带来不便,甚至 可能误导投资者和债权人。
5)  accounting system
会计核算体系
1.
Based on expounding the theory and necessity of green accounting,and analyzing the drawbacks to traditional forestry accounting system,this paper brings forward that it is necessary to apply the theory and methods of green accounting to forestry accounting,including environmental cost and income.
阐述绿色核算的理论基础及其必要性,分析我国传统林业会计核算体系的局限性,提出林业会计应增加对环境成本和环境收益的核算,应将绿色会计的理论和方法应用于林业会计,并从林业会计目标、林业会计的成本观、核算内容、报告模式及科目设置等方面进行探讨。
2.
Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise s profits.
传统的会计核算体系和国民经济核算体系 ,未考虑和核算资源及环境的价值 ,也未将环境污染和资源耗竭所造成的损失从国内生产总值和企业利润中扣除 ,已不适应今天的情况 ,此乃绿色会计产生的原因。
3.
This paper suggests that accounting system must be reformed so that management and financial accounting can be linked to meet the management function of accounting and the various managerial needs.
为实现会计的管理职能,适合管理信息需求的复杂性、多样性,须改造会计核算体系,使财务会计、管理会计融为一体。
6)  examination and calculation of VAT businesses
增值税的核算
补充资料:非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪:指违反国家发票管理法规,非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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