英文摘要翻譯

時間：2022-11-14 01:02:30 常識大全

英文摘要翻譯

　　英文摘要(Abstract)的寫作應用很廣。不僅參加國際學術會議、向國際學術刊物投稿要寫摘要，國內級別較高的學術期刊也要求附上英文摘要。

　　英文摘要翻譯

　　會計制度與稅法的關系問題是一個復雜的問題,在市場化經濟的發展過程中二者逐漸產生的差異會給經濟發展帶來不利影響,因此如何更好的處理二者的差異就成為我國經濟制度改革過程中的突出問題。

　　會計準則與稅收法規差異，表現在會計與稅法所采取的計量屬性不同，會計與稅法的“真實性原則”不同，會計“穩健原則”與稅法“收支確定”的差異，會計“重要性原則”與稅收“法定性原則”的差異以及會計與稅法對“實質重于形式”理解與實施的差異。

　　會計與稅法的差異存在原因主要是會計的目標與稅法的立法宗旨不同，企業會計必須堅持“權責發生制”的基礎，企業會計準則必須考慮國際交流以及經濟全球化的需要。

　　對此要依據稅法規定進行納稅調整

　　The relationship between accounting regulation and tax law issues is a complex issue, market-oriented economic development in the course of the difference between the two will gradually have an adverse impact on economic development,

　　how to better deal with the differences between the two has become Chinas economy reform process of the outstanding issues.

　　Differences in accounting standards and tax laws, and in the accounting and property tax measures taken by the different accounting and tax law,

　　"the authenticity of the principle of" different, accounting "sound principle" and tax "payments to determine" the difference in accounting "importance of the principles "and tax" legal principle "and the accounting and tax

　　differences on the" substance over form "understanding and implementation differen

　　Differences between accounting and tax accounting exist mainly due to the legislative goals and purposes of various tax,

　　corporate accounting must adhere to the "accrual" basis,

　　the enterprise must consider the International Accounting Standards, and economic globalization. Tax laws should be based on the provisions of this tax adjustmentces.

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