摘要
通过对新准则与旧制度的对比和研究,结合我国的现实国情,分析新准则实施过程中遇到的问题,并提出解决问题的可能措施。
Through comparison and research on new standards and old system,combine with China＇s actual national conditions,some problems encountered during implementation of new standards were analyzed,and some possible measures to solve above mentioned problems were brought forward.
出处
《有色金属设计》
2012年第2期70-72,共3页
Nonferrous Metals Design
关键词
企业所得税
会计准则
比较分析
enterprise income tax
accounting standards
comparative analysis
