经济业务会计处理之定性定量分析法的应用探析——以建筑业一般纳税人缴纳增值税业务为例

Application of Qualitative and Quantitative Analysis Method of Accounting Treatment for Economic Business——A case study of Value-added Tax payment by general taxpayers in construction industry

本文将经济业务会计处理中用到的定性定量分析法运用于建筑业一般纳税人缴纳增值税业务,旨在使广大理论与实务工作者深刻理解经济业务会计处理之定性定量分析法的内涵,并使之成为分析经济业务会计处理的一般方法。

In this paper,the qualitative and quantitative analysis method used in the accounting treatment for economic business is applied to value-added tax payment by general taxpayers in construction industry.The aim is to make the theoretical and practical workers understand the connotation of the qualitative and quantitative analysis method of accounting treatment for economic business,and to make it become a general approach for the analysis of accounting treatment for economic business.