| 还本销售会计处理和税法规定的差异 |
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| 引用本文： | 赵云海. 还本销售会计处理和税法规定的差异[J]. 涉外税务, 2007, 0(1): 74-76 |
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| 作者姓名： | 赵云海 |
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| 作者单位： | 阿城市地方税务局稽查局,黑龙江,阿城,150300 |
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| 摘 要： | 还本销售方式的会计处理和税法规定之间存在三个方面的差异。本文结合实际工作,对还本销售方式销售货物所产生的差异在原理阐述的基础上辅以实例说明,深入浅出地解析了还本销售会计处理和税法规定的差异。
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| 关 键 词： | 还本销售 会计处理 税法规定 差异 |
Discrepancies in Accounting and Tax Treatment towards Selling Goods by Repayment of Principals |
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| Yunhai Zhao. Discrepancies in Accounting and Tax Treatment towards Selling Goods by Repayment of Principals[J]. International Taxation In China, 2007, 0(1): 74-76 |
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| Authors: | Yunhai Zhao |
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| Affiliation: | Yunhai Zhao |
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| Abstract: | There are three discrepancies between accounting and tax treatment towards selling goods by repayment of principals. Combining certain theories with practice, this article explains these discrepancies and shows how to deal with them in a simple way. |
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| Keywords: | Selling goods by repayment of principals Accounting system Tax law Discrepancy |
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