英文摘要翻译

时间：2021-07-23 13:37:25 常识大全我要投稿

英文摘要翻译

　　英文摘要(Abstract)的写作应用很广。不仅参加国际学术会议、向国际学术刊物投稿要写摘要，国内级别较高的学术期刊也要求附上英文摘要。

　　英文摘要翻译

　　会计制度与税法的关系问题是一个复杂的问题,在市场化经济的发展过程中二者逐渐产生的差异会给经济发展带来不利影响,因此如何更好的处理二者的差异就成为我国经济制度改革过程中的突出问题。

　　会计准则与税收法规差异，表现在会计与税法所采取的计量属性不同，会计与税法的“真实性原则”不同，会计“稳健原则”与税法“收支确定”的差异，会计“重要性原则”与税收“法定性原则”的差异以及会计与税法对“实质重于形式”理解与实施的.差异。

　　会计与税法的差异存在原因主要是会计的目标与税法的立法宗旨不同，企业会计必须坚持“权责发生制”的基础，企业会计准则必须考虑国际交流以及经济全球化的需要。

　　对此要依据税法规定进行纳税调整

　　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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