论会计与税收在资产计价方面的差异

Difference in Asset Valuation between Accounting and Taxation

随着会计制度的不断变革 ,会计核算的历史成本原则受到了冲击 ,越来越多的经济业务在会计核算中被要求通过修正的历史成本原则来反映。

With the reforming of accounting system, the revisory historical cost is being used in certain business transaction instead of historical cost. The author focues on asset revaluation, analyzes the different measurement valuation between accounting and taxation, and tries to analyze how to record them for accounting reports.