急求高手帮忙翻译一段会计文章

来源:百度知道 编辑:UC知道 时间:2024/06/05 16:37:30
【摘要】在会计制度和所得税法相对独立的条件下,会计利润与纳税所得的差异日趋扩大。所得税的正确核算必须分清差异的根本原因和具体表现,并结合企业的实际情况采用合适的会计处理方法。

In the accounting system, and the income tax is relatively independent of the conditions, the accounting and tax profit from the difference increasingly expanded. The correct income tax accounting to distinguish the difference between the root causes and specific performance combined with the actual use of the appropriate accounting treatment.