UC知道求各位高手帮忙翻译一下论文摘要！不要在线翻译的~~~实在感激万分了！
来源：百度知道 编辑：UC知道 时间：2024/09/22 17:18:10
摘要：2006年2月15日发布的中国会计准则体系,在借鉴国内外成功经验的基础上,结合我国经济环境和管理要求,对会计准则体例、准则规定、准则分类和编号等诸多方面尽可能系统化,基本做到科学规范。本文以《企业会计准则第18号－所得税》为例，对比分析了我国新旧所得税会计准则在制定准则所依据的基础观念、所得税会计差异的分类、所得税会计方法等方面的主要变化，并通过实例计算做了对比。分析了产生差异的原因及实施新所得税会计准则对企业的影响的。
In new old standard of business enterprise accountancy income tax calculation of contrast analysis
2006 February release for 15 days of China accountancy standard system, combine in draw lessons from domestic and internationally succeed experience of foundation our country economy environment and management request, to accountancy's standard style, standard provision, standard classification and serial number's etc. be various various systematize possibly, basic attain science norm.This text with 《the business enterprise No.18th － of accountancy's standard income tax 》is example, contrast analysis our country new old standard of income tax accountancy at establishment standard basis of foundation idea, the income tax accountancy's difference of classification, income tax accountancy method etc. of main variety, and pass solid example calculation did contrast.Analysis creation reason and implement of the difference new income tax accountancy the standard influenc