摘要
本文根据《企业会计准则》、《企业财务通则》及现行行业财会制度，概述了材料计价、折旧及坏帐损失处理等不同的会计政策，以及对同一经济事项的处理选用不同的会计政策所产生的不同结果。探讨了企业如何通过不同的会计政策的选择来调节利润，以达到节约税负的目的。
The paper, using 'Accounting standards for enterprises', 'Financial Affairs General Rules for Enterprises' and finance and accounting mechanism in lines of business, outlined accounting policies on material pricing, depreciation and dead accounts, and discussed various effects of policy alternatives. Principles in choosing accounting policies were studied to adjust profit amount and reduce tax amount.
