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与会计相关的论文英文译文大全高中

发布时间:2024-07-02 18:38:15

与会计相关的论文英文译文大全高中

Abstract: The 3rd Session of the 14th National Party Congress put forward to public ownership as the mainstay of the modern enterprise system is the basis of market economy, and establishing a modern enterprise system is the product of large-scale development of the social market economy and an inevitable So we have to establish a modern enterprise system, that is, in the condition of socialist market economy, according to the modern enterprise inherent in the nature and requirements, according to prevailing international practices and standards, to mold suited to the socialist market economic development, can make their own decisions, self-financing, self-development, self-restraint, corporate entities and the mainstay of market The characteristics of the modern enterprise system is clearly defined property rights, clear powers and responsibilities, separation of government from enterprises, and scientific The characteristics of modern enterprises, Chinese enterprises current accounting management model put forward new To establish not only with international practice, but also demonstrates China's socialist market economic characteristics of the accounting and management At present, taxpayers still rely on corporate accounting books and financial statements, tax returns in the financial officers, in the minds of the tax flows are often not clear, complete, and the concept of systems, resulting in a multi-level, multi-link, multi-compound open to Under the system look More in the circumstances to accept only mechanical tax authorities or handling In reality, corporate tax accounting can only become a simple subsidiary financial accounting, and financial accounting and tax accounting can not fully exercise the functions of the two contain each other and affect their functions into full As China's financial and taxation system to improve and accounting functions of the change in the tax accounting and financial accounting, management accounting between the division of labor is increasingly Given our tax laws more sound tax administration increasingly stringent demands of increasingly I think, learn from the experience of some developed countries, the corporate tax accounting from the enterprise financial accounting, management accounting separation out is not only possible but Therefore, establishment of corporate tax accounting is accounting system and the tax system has become increasingly evident difference between the inevitable Key words: modern enterprise system, corporate tax accounting, financial accounting

Financial risk objectively and widely exists in all enterprises’ financial activities, and it is of great significance in realizing the financial goal of a Thus, it can not be avoided and It is predicted that, in the near future, most Chinese companies will enter the new financial-directed management And risk financing is an important problem in the future fnancial Therefore, how to effectively resist and keep away from all risks and crisis ,is an important problem that must be researched and solved in finnacial This is of great importance in the innovation and development of a To achieve effective financial management and strengthen the risk management mechanism, the enterprises must firstly understand the origin and charcateristics of financial risk, then predict and evaluate it correctly, and then control and keep away from it Only by this way, can enterprises minimise the lost and make biggest

会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用。会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量、国家和企业利益,因此,会计人员的职业道德必须加强。当前财会工作中存在的许多问题,所以,本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质,以及如何加强会计人员自身职业道德品质的建设,层层展开,论述会计人员的职业道德。 Accounting is an important component of economic management in strengthening economic management and financial management, safeguard the socialist market economic order is playing an important The accounting officer is the main body of accounting, the accounting staff of professional ethics directly affect the quality of accounting, the state and business interests, therefore, the accounting staff of professional ethics must be The current accounting work, many of the problems, so this paper the meaning of the accounting professional ethics, characteristics, and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities, as well as how to enhance their professional and moral qualities of Accountants building, layer upon layer to start discussion of the professional ethics of 希望能帮助你

专业人工翻译:会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用。Accountancy is an integral part of economic control, it plays a vital role in the fortifying of economic and financial management, as well as maintaining the order of socialist market 会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量、国家和企业利益,因此,会计人员的职业道德必须加强。Accounting personnel is a principal part of accounting, their professional ethics will directly affect the quality of accounting work and the interests of enterprises and the Therefore, the professional ethics of accounting personnel must be 当前财会工作中存在的许多问题,所以,本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质,以及如何加强会计人员自身职业道德品质的建设,层层展开,论述会计人员的职业道德。 Presently there are many problems existing in the accounting work; by examining the implications, characteristics and functions of accounting personnel’s professional ethics, this article reacquaints and expounds its importance, elaborates step by step the basic qualities requisite for an accountant and suggests ways to enhance the buildup of quality of his personal professional

与会计相关的论文英文译文大全

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

iwilltrymybesttostudysubjects,studyismymostimportantthings,i'manactive,intheschool,perhapssomeonethinksit'ibelivethatifyoutryyourbest,henewtermwasbegin,ithinkit'duringthefirstyear,lyimustworkhardonmyenglish,ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习,我会纠正我的缺点和静心来学,我主要是学习,它是我最重要的事,我是知道的。我是一个积极的,可爱和聪明孩子,在学校,我最喜欢的科目是数学也许有人认为是很困难的,但是我喜欢它。相信我,如果你拼尽全力,什么都可以做得很好。新一届的开始,但它是我的第一年,我的高中生活。我认为这会非常有趣而繁忙的。在第一年,我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平,但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己,并有好成绩!

Financial risk objectively and widely exists in all enterprises’ financial activities, and it is of great significance in realizing the financial goal of a Thus, it can not be avoided and It is predicted that, in the near future, most Chinese companies will enter the new financial-directed management And risk financing is an important problem in the future fnancial Therefore, how to effectively resist and keep away from all risks and crisis ,is an important problem that must be researched and solved in finnacial This is of great importance in the innovation and development of a To achieve effective financial management and strengthen the risk management mechanism, the enterprises must firstly understand the origin and charcateristics of financial risk, then predict and evaluate it correctly, and then control and keep away from it Only by this way, can enterprises minimise the lost and make biggest

与会计相关的论文英文译文高中

专业人工翻译:会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用。Accountancy is an integral part of economic control, it plays a vital role in the fortifying of economic and financial management, as well as maintaining the order of socialist market 会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量、国家和企业利益,因此,会计人员的职业道德必须加强。Accounting personnel is a principal part of accounting, their professional ethics will directly affect the quality of accounting work and the interests of enterprises and the Therefore, the professional ethics of accounting personnel must be 当前财会工作中存在的许多问题,所以,本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质,以及如何加强会计人员自身职业道德品质的建设,层层展开,论述会计人员的职业道德。 Presently there are many problems existing in the accounting work; by examining the implications, characteristics and functions of accounting personnel’s professional ethics, this article reacquaints and expounds its importance, elaborates step by step the basic qualities requisite for an accountant and suggests ways to enhance the buildup of quality of his personal professional

iwilltrymybesttostudysubjects,studyismymostimportantthings,i'manactive,intheschool,perhapssomeonethinksit'ibelivethatifyoutryyourbest,henewtermwasbegin,ithinkit'duringthefirstyear,lyimustworkhardonmyenglish,ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习,我会纠正我的缺点和静心来学,我主要是学习,它是我最重要的事,我是知道的。我是一个积极的,可爱和聪明孩子,在学校,我最喜欢的科目是数学也许有人认为是很困难的,但是我喜欢它。相信我,如果你拼尽全力,什么都可以做得很好。新一届的开始,但它是我的第一年,我的高中生活。我认为这会非常有趣而繁忙的。在第一年,我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平,但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己,并有好成绩!

会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用。会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量、国家和企业利益,因此,会计人员的职业道德必须加强。当前财会工作中存在的许多问题,所以,本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质,以及如何加强会计人员自身职业道德品质的建设,层层展开,论述会计人员的职业道德。 Accounting is an important component of economic management in strengthening economic management and financial management, safeguard the socialist market economic order is playing an important The accounting officer is the main body of accounting, the accounting staff of professional ethics directly affect the quality of accounting, the state and business interests, therefore, the accounting staff of professional ethics must be The current accounting work, many of the problems, so this paper the meaning of the accounting professional ethics, characteristics, and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities, as well as how to enhance their professional and moral qualities of Accountants building, layer upon layer to start discussion of the professional ethics of 希望能帮助你

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

与会计相关的论文英文译文大全及翻译

Abstract: With the world economy the continuous progress of the integration process, enterprises accounting system must also be the same international standards in order to adapt to the reality of China's economic development needs, the Ministry of Finance revised the "Accounting Standards for Business Enterprises" and January 1, 2007 to officially take effect, large changes in intangible assets, in order to correctly understand and accounting treatment of intangible assets identified and measured by comparing the change is particularly The guidelines fully reflects the international convergence of accounting standards, sound corporate accounting system in China, improve the quality of accounting information and speed up the internationalization of China's economic development with great significance, "Accounting Standards for Business Enterprises" N 6 intangible assets is based on the original criteria were revised again , intangible criteria larger changes, the old and new accounting standards adopted by contrast, suggesting that recognition and measurement of intangible assets in the change, the correct understanding and facilitate the operation of intangible assets accounting This paper identified intangible assets and initial measurement of change and follow-up measures of intangible assets in terms of changes compared the old and new criteria intangibles changes, the new guidelines under the accounting treatment of intangible assets were studied, I finally showed that the new accounting standards for intangible assets evaluation, the positive impact of the new guidelines and weaknesses of the two aspects of its construction, aimed at studying in depth criteria accurately grasp the accounting treatment Keywords: Measuring intangible assets recognized accounting standards accounting treatment comparison

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

Abstract: With continuous development of the world economic integration, the accounting regulation for the companies must be in accordance with international In order to meet the requirement of the economic development for our nation, the Ministry of Treasury has amended the Accounting Regulations for the Companies taking effective on the 1st of Jan 2007, including the dramatic changes for the intangible As for the correct understanding and accounting practice, it is essential to make comparisions between acknowledgment and changes for calculation of intangible This regulation like the direction of International Accounting Regulation, is of great significance in perfecting our accounting system, improving accounting information and fastening the steps of Chinese economy with international No 6 of Accounting Regulations for the companies is the intangible assets, amended on the basis of previous one with dramatic changes undertaken and it is much easier to understand and process the intangible assets by comparing with the old Regulations to highlight acknowledgement and calculation of intangible By means of comparing the two aspects of changes in acknowledgement and initial computation of intangible assets and consequent computation of intangible assets, This article dedicated itself to the research of the accounting process of intangible assets in the new Eventually, it reflects my own evaluations on the intangible assets under the new regulations and advice by understanding the positive influences and disadvantages aiming to grasp the spirit of regulation and master the technique of accounting 3 Keywords: intangible assets, acknowledgement of computation, comparision of accounting regulation, process of Addition: Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of

In China, internal audit is an important component of the auditing and supervision, with the establishment of a modern enterprise system, and improve the internal audit, the framework to reconstruct, internal audit scope of business need further expansion, the research of internal audit and become Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights, but also needs to ensure enterprise assets value of the property owners, maintenance and legitimate rights and interests of the business The enterprise internal audit work to do to give full play to its supervision and verification and staff, etc Key words: the internal audit function

与会计相关的论文英文译文高中生

In China, internal audit is an important component of the auditing and supervision, with the establishment of a modern enterprise system, and improve the internal audit, the framework to reconstruct, internal audit scope of business need further expansion, the research of internal audit and become Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights, but also needs to ensure enterprise assets value of the property owners, maintenance and legitimate rights and interests of the business The enterprise internal audit work to do to give full play to its supervision and verification and staff, etc Key words: the internal audit function

判决和决策会计研究:一探寻,改进有关加拿大N2L 3G1电子信函惨败惨败的会计工作大学的生产把信息纳塔莉亚Kotchetova助理教授School视作,证明和使用:生意Queen’s大学金斯敦,向前加拿大K7L 3N6电子信函的a史蒂文Salterio Professor有效2003年7月1日 Queen’s学校:a 2003年5月13日JDM会计研究2003年5月12日草稿判决和决策会计研究:一探寻,改进生产认为信息摘要是这章,证明和使用复习判决和涉及生产把信息视作,证明和使用的决策研究((JDM)我们首先勾画把信息视作的领土和职业会计人员的作用和把信息视作的其它用户那时我们提供一在认为JDM是研究上短暂历史的透视我们描绘JDM会计研究在时期1995-2002中经由一个在最高会计杂志中JDM会计出版的分析更通常把研究视作的当前冲击那时我们求助于在两方面同样地数量上地描绘JDM会计研究的最近焦点通过考核重要最近JDM会计文章的一些细节在这手册中和质量上地使用分类我们关于JDM的未来以一些观察结束把研究视作JDM会计研究2003年5月21日草稿判决和决策会计研究:一探寻,改进生产在解释行动方面认为信息判决和决策研究是(未来的JDM),证明和使用作为一部分a潮水般的把开始科学检查现象的解释行动的研究者视作中间-1970’s回到找到它的根消磨绝大部分的这些研究者接受经济学同样地他们的基础纪律a重要聚集在一起有重要性研究者选择判决和决策同样地科学基础他们的1 JDM解释行动研究者承认那个消磨内容有重要性创造进入经济上的交易准备证明和解释有重要性信息是强烈患了的偏于人信息列队前进特征的专业人员会计人员和其他的用户有重要性信息这样地当时经理

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

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