| 浅析财务会计与税务会计的差异 |
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| 引用本文： | 彭梅.浅析财务会计与税务会计的差异[J].山西经济管理干部学院学报,2007,15(4):48-50. |
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| 作者姓名： | 彭梅 |
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| 作者单位： | 山西省公路工程质量检测中心,山西,太原,030006 |
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| 摘 要： | 随着我国会计准则和税收制度改革的深入进行，财务会计与税务会计的差异越来越突出。本文深入分析了两者在收入确认等方面存在的差异，以期能够更好地帮助会计人员了解并掌握两者差异及其对企业的影响。
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| 关 键 词： | 财务会计 税务会计 差异 |
| 文章编号： | 1008-9101（2007）04-0048-03 |
| 收稿时间： | 2007-09-07 |
On the Difference between Financial Accounting & Tax Accounting |
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| PENG Mei.On the Difference between Financial Accounting & Tax Accounting[J].Journal of Shanxi Institute of Economic Management,2007,15(4):48-50. |
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| Authors: | PENG Mei |
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| Abstract: | With the in- depth reform of our accounting standards and tax system, the difference between financial accounting and tax accounting, that is, the difference between accounting and taxable profits is becoming more and more prominent. This paper has a deep analysis of the realization of revenue recognition in time, and other practical difference so as to help the accounting staff to understand the differences between the impact on the development of enterprises better. |
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| Keywords: | Financial accounting tax accounting difference |
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