从所得税的会计处理谈会计概念在会计中的地位

Role of Accounting Concepts in Accounting——in Terms of Accounting for Income Tax

会计概念在会计理论和会计实务中占有非常重要的地位,只有对一些重要的会计概念有着正确和深刻的理解,才有可能产生和建立健全的会计原则,选择正确的会计程序和方法,做好会计工作。

Accounting concepts play a-very important role theorectically and in practice. Only when exactly understanding accounting concepts, can we introduce and establish accounting principles and properly select accounting procedures and methods.