| 企业会计制度与税法对传统利润的影响分析 |
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| 引用本文： | 习凤菊,李军训. 企业会计制度与税法对传统利润的影响分析[J]. 西安工程科技学院学报, 2006, 20(3): 325-328 |
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| 作者姓名： | 习凤菊 李军训 |
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| 作者单位： | [1]西安工程科技学院教务处,陕西西安710048 [2]西安工程科技学院管理学院,陕西西安710048 |
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| 摘 要： | 分析了八项资产减值准备对提高企业竞争能力、增强抵御风险能力的重要作用和对会计信息使用者的影响．分别比较了企业会计制度、税法与传统利润的差异，从不同的核算原则、计量标准、收支标准等角度分析了差异形成的原因。
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| 关 键 词： | 会计利润 应纳税所得额 利润最大化 |
| 文章编号： | 1671-850X(2006)03-0325-04 |
| 修稿时间： | 2006-03-28 |
Traditional profit analysis of enterprise accounting system and income tax |
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| XI Feng-ju,LI Jun-xun. Traditional profit analysis of enterprise accounting system and income tax[J]. Journal of Xi an University of Engineering Science and Technology, 2006, 20(3): 325-328 |
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| Authors: | XI Feng-ju LI Jun-xun |
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| Abstract: | By analysis of eight preparations for asserts decrease in value,presents their important roles for improving the competitiveness of enterprises and strengthening their resistance to risks are presented.Meanwhile,their influence on the users of accounting information is put forward.The differences between the accounting system of enterprises,tariff laws and traditional profit are compared respectively.The causes of difference are explored from different accounting principles,gauge standard,and the standard of revenue and expenditure. |
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| Keywords: | accounting rate of profit after-tax income profit maximization |
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