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dui suo de shui cong li run fen pei he suan ti xi zhong hua chu de si kao
Author(s): 
Pages: 30
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  利润分配所得税费用宏观会计成本费用西方会计会计改革会计核算方法法人财产权短期化促进作用;
Abstract: <正> 将所得税从利润分配体系中划出,可以说是我国会计改革在向国际惯例靠拢上又迈了一步。它表明我国在宏观会计政策方面,对成本、费用、利润及利润分配等基本概念的认识,发生了重大的转变。在西方会计界,认为成本费用是投资者为了获取一定的利润而花费的必不可少的代价。由于所得税是企业依法向国家缴纳的,因此,西方将企业的所得税支出视为一项费
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