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(yīng)用很廣。不僅參加國際學(xué)術(shù)會議、向國際學(xué)術(shù)刊物投稿要寫摘要，國內(nèi)級別較高的學(xué)術(shù)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(guān)系問題是一個復(fù)雜的問題,在市場化經(jīng)濟(jì)的發(fā)展過程中二者逐漸產(chǎn)生的差異會給經(jīng)濟(jì)發(fā)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(jīng)濟(jì)制度改革過程中的突出問題。

　　會計準(zhǔn)則與稅收法規(guī)差異，表現(xiàn)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(wěn)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(zhì)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(biāo)與稅法的立法宗旨不同，企業(yè)會計必須堅持“權(quán)責(zé)發(fā)生制”的基礎(chǔ)，企業(yè)會計準(zhǔn)則必須考慮國際交流以及經(jīng)濟(jì)全球化的需要。

　　對此要依據(jù)稅法規(guī)定進(jìn)行納稅調(diào)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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