会计利润与纳税所得的差异分析 摘要:在会计制度和所得税法相对独立的条件下,会计利润与纳税所得的差异El趋扩大。所得税的正确核算必须分清差异的根本原因和具体表现,并结合企业的实际情况采用合适的会计处理方法。 关键词:所得税;差异;会计处理方法 在每年的所得税汇算清缴工作中,由于企业会计制度与企业所得税法规存在较多的差异,如何在会计核算的基础上准确计算企业所得税的应纳税所得额是许多企业财税人员遇到的难题,尤其是在新会计制度颁布后,会计核算出现了许多新内容和新方法,更增加了纳税调整的复杂性,为此必须准确把握<企业会计镧度>与企业所得税法规方面的差异,才能正确地确定企业的所得税费用和企业的应纳所得税额,同时选择合适的会计处理方法进行会计处理。 l 会计制度与所得税法的目标不同是形成两者差异的根本原因 美国著名税务会计专家史蒂文F吉特曼博士认为:所得税法本质上就是处理两类问题:①某项目是否应确定为收入或费用;②该项目何时被确认为收入和费用。会计利润是根据<企业会计制度>计算确定的,会计制度是进行财务会计核算的基础,是各类会计法规的统称,财务会计必须遵守财务会计准则的要求,真实公允地反映企业的财务状况和经营成果,而税法是从国家税收机关的角度为满足国家税收的需要而制定的。 1 永久性差异永久性差异是指某一会计期间,由于会计制度和税法在计算收益、费用或损失时确认的范围不同,所产生的税前会计利润与应纳税所得额之间的差异。这种差异在本期发生,不会在以后各期转回。它主要包括:①按会计制度规定核算时作为收益计入报表,在计算应税所得时不确认收益。如:企业购买国债的利息收入。②按会计制度规定核算时不作为收益计入会计报表,在计算应税所得时作为收益,需要交纳所得税。③按会计制度规定核算时确认为费用或损失计入会计报表,在计算应税所得时则不允许扣减。④按会计制度规定核算时不确认为费用或损失,在计算应税所得时则允许扣减。这种情况在实务中较少出现。 2 时间性差异指税法与会计制度在确认收益、费用或损失时的时问不同而产生的税前会计利润与应纳税所得额的差异。时间性差异发生于某一会计期间,但在以后一期或若干期内能够转回。时间性差异的基本特征是某项收益或费用和损失均可计入税前会计利润和应税所得,但计入税前会计利润和应税所得的时问不同。 ①企业获得的某项收益,按照会计制度应当确认为当期收益,但按照税法规定需待以后期间确认为应税所得。②企业发生的某项费用或损失,按照会计制度规定应当确认为当期费用或损失,但按照税法规定需待以后期间从应税所得中扣减。③企业获得的某项收益,按照会计制度应当于以后期间确认收益,但按照税法规定需计入当期应税所得。④企业发生的某项费用或损失,按照会计制度应当于以后期间确认为费用或损失,但按照税法规定可以从当期应税所得中扣减。 2 企业会计利润与纳税所得差异的具体内容 由于会计核算的业务日趋复杂,永久性差异和时间性差异在企业所得税的计算时有多种不同的表现形式,具体说来,由于企业会计制度与企业所得税法规的不同而导致税前会计利润与应税所得的差异主要体现在以下六个方面: 1 计算费用损失时。由于会计制度与税法的口径不同所产生的差异按照会计制度规定,企业发放的工资,计提三项费用、支付的利息、业务招待费、公益救济性捐赠、计提的固定资产折旧费等通过成本费用科目进行核算,固定资产维修费用也可以计入成本费用。税法则对上述费用分别规定了准予税前列支的依据、比例、数额,从而在扣除口径上产生差异。 2 在计算费用损失时,由于会计制度与税法依据的时间不同而产生的差异①股权转让损失,会计制度规定计入投资损失,税法规定扣除的投资损失不得超过当年实现的股权投资收益,超过部分可以无限期向以后年度结转。②广告费支出,会计制度规定计入营业费用,税法规定除医药、家电等行业每一纳税年度内不超过销售收入的8%部分可扣除外,其他行业不能超过2%,超过部分可以无限期向以后年度结转。 3 部分涉税事项的处理方法差异①会计制度规定可以提取短期投资跌价准备,长期投资跌价准备、存货跌价准备、坏账准备、固定资产减值准备、无形资产减值准备、在建工程减值准备等,税法规定坏账准备及商品削价准备以外,其他准备不得在税前扣除。②会计制度规定,按照权益法核算发生的亏损按占被投资单位所有者权益的份额计入投资方的损失,税法规定已经发生的投资损失才能在税前扣除。③会计制度规定,固定资产改良支出计入固定资产原值,并根据固定资产所属类别提取折旧;税法规定已经提取折旧固定资产的改良支出计入递延资产,在不短于5年内摊销,不能计入原值。④ 出售职工的住房,接受捐赠的固定资产,会计制度可以按规定计提折旧;税法则规定折旧不得在税前列支。 4 税务处理规定不准扣除项目差异如粮食白酒广告费用支出,非公益、救济性捐赠、罚款支出等,会计制度规定计入成本费用科目;税法规定不得税前扣除。 5 税收法规对部分准予扣除的项目作了限制性规定差异企业发生的各种资产损失,会计制度规定计入营业外支出;税法规定需经税务机关审批后方可扣除。 6 对部分应税收入的规定差异① 短期投资利息,会计制度规定冲减短期投资的账面价值,税法规定计入企业收入总额。②进行债务重组时,对应付款项的差额,会计制度规定计入资本公积;税法规定计入应纳税所得额。③企业收到的专项拨款核销以后的余额,会计制度规定计入资本公积,税法规定除国务院、财政部、国家税务总局有指定用途的以外,都要并入应纳税所得额。④房地产开发企业可以按照完工百分比确认房地产开发收入的实现,税法规定取得的预收账款预征20%的所得税。⑤会计制度规定,除购建固定资产外,企业所有筹建期间所发生的开办费,先在长期待摊费用中归集,待企业开始生产的当月一次计入当月损益。⑥会计制度规定,对长期股权投资,采用权益法的企业应按在被投资企业所占份额分享或分担被投资企业当年的盈亏,以确认投资收益。 由于会计处理与税收法规之间存在着上述差异,因此,企业在计算企业所得税时必须准确把握这些差异,按照税法规定对会计利润进行调整。
毕业论文不管是什么专业都应该跟实际结合起来才有意义,那种从百度下载、拼凑而成的论文只能哄自己跟不怎么关心的老师。所以在毕业前的实习是非常重要的,不管能接触多少,至少对所学内容有更实际、更形象的认识。会计专业毕业论文可以从公司内部控制流程、会计核算流程、会计核算科目设置等这些每个企业不一样的地方入手,结合所学东西,写出自己的见解,就能获得好的成绩。
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structure[J]Review of Economicsand Statistics,1975,(57):410-[61]Titman,SThe effect of capital structure on a firm,liquidationdecision[J]Journal of Financial Economics,1984,(13):137-[62]Titman,S&Wessels,RThe determinants of capital structure choice[J]Journalof Finance,1988,(43):1-[63]Wald,JKHow firm characteristics affect capital structure:an internationalcomparison[J]Journal of Financial Research,1999,(22):161-[64]Willamson,OCorporate finance and corporate governance[J]The Journal ofFinance,1988,43(3):567-[65]William D.Bradford Creating Government Financing Programs for Small andMedium-sized Enterprises in China[J]2004,234-245.
可以去“易语网'看看!那有针对处境旅游人的需求而制定的《易语之英语出境游口语》课程。
医学论文是推进医学科学发展的重要方面,是医学科学研究和临床工作总结;是促进医学科研成果的交流和提高医疗技术水平的重要工具,那么如何一篇好的医学论文?在写作过程中我们需要注意一些什么?1 医学论文的命题医学论文题目应是文章内容的集中概括。作者写论文,一是传播科技经验,二是为晋升需要,因此,论文好坏与标题有很大关系。由于论文题目首先映入读(编)者的眼帘,读(编)者浏览文章,多先看题目,然后才决是是否阅读(取舍)全文。所以,要求命题既能概括全文内容,又能引人注目,便于记忆和引用,做到恰当、确切、简短、鲜明,起到一种画龙点睛的作用,以引起读(编)者的注意与兴趣。2 医学论文摘要与关键词摘要是正文的高度浓缩,是医学论文内容不加注释的评论和简短陈述。便于读(编)者了解全文的要点,便于做文摘和检索。因此,摘要应力求简明扼要,字数一般为200字左右,如是特殊情况字数可以略多。摘要可以独立使用,不过简亦不过繁,不要一般的套套空活,但也不要照搬图表、公式,不可用非沿用编写符号。有的期刊要求列出关键词,即选出3-5个代表论文主要内容的单词或术语,另起一行列于摘要后。医学论文关键词的选用应尽可能的用《医学主题词表》中的术语。讲座、综述、病案讨论、误诊教训、临床报道可以不使用。3医学论文的构思构思是撰写论文的准备,也是开始。它是作者对文章整体布局、要说明的论点以及依据进行 阐明、安排和设计的过程。其内容包括:文章如何开头,如何进一步引深,首尾如何相呼应 ,论据论证如何有效的说明主题以及各段落层次与主题之间的关系。4医学论文的提纲在反映思考,理清思路,并形成条目后,写出提纲。提纲是论文的基本骨架,有了提纲,作 者写起来就会目标明确,思路开通。提纲的内容主要是按题题目、前言(文章的宗旨目的)、 实验材料与方法、讨论与结论的顺序进行。5医学论文正文的写作在提纲拟定后,根据自己的思路,妥当安排内容的先后次序,然后将自己的观点充分表达。 在写作初稿时,不妨内容写的全一些,面宽一些,避免有重要内容遗漏。而且,最好能集中 一段时间和精力,使文章一气呵成。6医学论文的修改在文章的初稿完成后,应征求各方面的意见,尤其是共同的工作者与指导者。然后加以反复 推敲并作细致的修改。文章全部完成后,最好放置一段时间,再行修改。"温故而知新"常 可发现重要问题,因而需要多次修改。修改的重点是:①篇幅压缩;②结构调整:期刊论文要求结构严谨、层次清晰、衔接得当、 重点突出并有逻辑性;③语言修改:应具有准确性与可读性。并避免应用"大约"、"可能"之类的字眼,还应避免应用非专业术 语;④内容修改:根据自己写作的意图或要论证的内容材料,使内容修改的更为翔实、观点 明确、结构严谨、论据充足。注意事项1 科学工作的最后环节就是撰写科研论文。在写作之前,应将实验数据逐项进行归纳、整理与 分析,并查阅收集有关的文献,尤其是初学写作的作者,更应阅读、借鉴好的医学论文,然后开始。2 以上内容并非每篇论文的讨论都必须涉及,面面俱到。应从论文的研究内容出发,突出重点,紧扣题目,围绕一个至几个“小核心”进行。3 应紧密结合本文研究所获得的重要发现,以及从中引出的结论进行讨论,而不是重复结果部分的内容。特别是要对新的发现、文献尚未报道的内容进行深入讨论,包括可能的机制、临床应用范围以及从研究结果对总体的推论。必须强调应紧密结合本文发现进行讨论,且所作的推论必须恰当。
在线翻译查下啊
1、掌桥科研掌桥科研于2019年8月底正式上线,目前拥有中文文献73277926篇,每月更新2600多万篇;拥有外文文献53921990篇,每月更新200多万篇,其中包括外文期刊,外文会议、外文OA文献、外文学位:美国政府科技报告、外军国防科技报告。外文文献整合了目前国际上主流的英文文献数据库,涵盖了诸如Springer,Elsevier,Wiley ,IEEE,AIAA等外文文献资源。可以实现一键跨库检索,直接本地获取的服务,最重要的是它竟然有机译功能!像其它网站都是清一色的英文目录,对于小白英语渣来说,这无疑会带来很大的麻烦,但这家网站却直接将英文等外文直接机择成中文。2、微软联合创始人Paul Allen投资开发的新一代学术搜索引擎,几乎80%的文章都可以在上面下载。它可以自动计算这个文章的重要性、贡献,并且,对于一个文章来说,可以智能查找引用(如文章A引用了50篇引文,那么直接在网页上可以看到文章都是怎么描述引文的,而且,哪些引文对这篇文章贡献大。相应的,也可以查看这个文章被哪些文章引用了,都是如何引用的),很给力!在检索时,还可以选择会议/期刊名称,作者,文章类型等等,比较丰富,好用。3、AMINER可以通过社交网络和数据挖掘统计出你想搜索的话题下面的专家和文章,对于进行以主题为目标的搜索非常有用!4、Web of Science传说中的SCI查询网站,从咱们交大外文数据库Web of Knowledge进入 。在这个网站可以查询所有的被SCI收录的期刊、文章等。我们经常会有这个需求:这个期刊是不是SCI?影响因子是多少?在这个网站的Journal Citation Reports里可以直接查询出来。这个网站也可以查询国外的专利,选择Derwent数据库就可以了。以上就是环球青藤小编关于外文文献网站的相关分享,总之,这些网站在论文写作中很受用,希望对即将毕业的小伙伴们在论文写作上有所帮助,更多相关内容,欢迎关注本平台!
欧洲调查抗生素使用的一篇文章,sciencedirect,我下部下来,楼主可以试试发贴文献求助。
徐浩峰写的逝去的武林三部曲,张至顺道长的炁体源流。注:自学党请不要做白日梦,乖乖的找个师父拜师学艺
1文献标注格式参考文献类型:专著[M],论文集[C],报纸文章[N],期刊文章[J],学位论文[D],报告[R],标准[S],专利[P],论文集中的析出文献[A]电子文献类型:数据库[DB],计算机[CP],电子公告[EB]电子文献的载体类型:互联网[OL],光盘[CD],磁带[MT],磁盘[DK]A:专著、论文集、学位论文、报告[序号]主要责任者文献题名[文献类型标识]出版地:出版者,出版年起止页码(可选)[1]刘国钧,陈绍业图书馆目录[M]北京:高等教育出版社,15-B:期刊文章[序号]主要责任者文献题名[J]刊名,年,卷(期):起止页码[1]何龄修读南明史[J]中国史研究,1998,(3):167-[2]OU J P,SOONG T T,et Recent advance in research on applications of passive energy dissipation systems[J]Earthquack Eng,1997,38(3):358-C:论文集中的析出文献[序号]析出文献主要责任者析出文献题名[A]原文献主要责任者(可选)原文献题名[C]出版地:出版者,出版年起止页码[7]钟文发非线性规划在可燃毒物配置中的应用[A]赵炜运筹学的理论与应用——中国运筹学会第五届大会论文集[C]西安:西安电子科技大学出版社,D:报纸文章[序号]主要责任者文献题名[N]报纸名,出版日期(版次)[8]谢希德创造学习的新思路[N]人民日报,1998-12-25(10)E:电子文献[文献类型/载体类型标识]:[J/OL]网上期刊、[EB/OL]网上电子公告、[M/CD]光盘图书、[DB/OL]网上数据库、[DB/MT]磁带数据库[序号]主要责任者电子文献题名[电子文献及载体类型标识]电子文献的出版或获得地址,发表更新日期/引用日期[12]王明亮关于中国学术期刊标准化数据库系统工程的进展[EB/OL][8]万锦中国大学学报文摘(1983-1993)英文版[DB/CD]北京:中国大百科全书出版社,
一篇电子商务英文文献(The development of e-commerce )-A perfect marketMay 13th 2004 From The Economist print editionE-commerce is coming of age, says Paul Markillie, but not in the way predicted in the bubble years WHEN the technology bubble burst in 2000, the crazy valuations for online companies vanished with it, and many businesses The survivors plugged on as best they could, encouraged by the growing number of internet Now valuations are rising again and some of the dotcoms are making real profits, but the business world has become much more cautious about the internet’s The funny thing is that the wild predictions made at the height of the boom—namely, that vast chunks of the world economy would move into cyberspace—are, in one way or another, coming The raw numbers tell only part of the According to America’s Department of Commerce, online retail sales in the world’s biggest market last year rose by 26%, to $55 That sounds a lot of money, but it amounts to only 6% of total retail The vast majority of people still buy most things in the good old “bricks-and-mortar” But the commerce department’s figures deal with only part of the retail For instance, they exclude online travel services, one of the most successful and fastest-growing sectors of e- InterActiveCorp (IAC), the owner of and , alone sold $10 billion-worth of travel last year—and it has plenty of competition, not least from airlines, hotels and car-rental companies, all of which increasingly sell Nor do the figures take in things like financial services, ticket-sales agencies, pornography (a $2 billion business in America last year, according to Adult Video News, a trade magazine), online dating and a host of other activities, from tracing ancestors to gambling (worth perhaps $6 billion worldwide) They also leave out purchases in grey markets, such as the online pharmacies that are thought to be responsible for a good proportion of the $700m that Americans spent last year on buying cut-price prescription drugs from across the border in C Tip of the icebergAnd there is The commerce department’s figures include the fees earned by internet auction sites, but not the value of goods that are sold: an astonishing $24 billion-worth of trade was done last year on eBay, the biggest online Nor, by definition, do they include the billions of dollars-worth of goods bought and sold by businesses connecting to each other over the Some of these B2B services are proprietary; for example, Wal-Mart tells its suppliers that they must use its own system if they want to be part of its annual turnover of $250 So e-commerce is already very big, and it is going to get much But the actual value of transactions currently concluded online is dwarfed by the extraordinary influence the internet is exerting over purchases carried out in the offline That influence is becoming an integral part of e- To start with, the internet is profoundly changing consumer One in five customers walking into a Sears department store in America to buy an electrical appliance will have researched their purchase online—and most will know down to a dime what they intend to More surprisingly, three out of four Americans start shopping for new cars online, even though most end up buying them from traditional The difference is that these customers come to the showroom armed with information about the car and the best available Sometimes they even have computer print-outs identifying the particular vehicle from the dealer’s stock that they want to Half of the 60m consumers in Europe who have an internet connection bought products offline after having investigated prices and details online, according to a study by Forrester, a research consultancy (see chart 1) Different countries have different In Italy and Spain, for instance, people are twice as likely to buy offline as online after researching on the But in Britain and Germany, the two most developed internet markets, the numbers are evenly Forrester says that people begin to shop online for simple, predictable products, such as DVDs, and then graduate to more complex Used-car sales are now one of the biggest online growth areas in APeople seem to enjoy shopping on the internet, if high customer-satisfaction scores are any Websites are doing ever more and cleverer things to serve and entertain their customers, and seem set to take a much bigger share of people’s overall spending in the Why websites matterThis has enormous implications for A company that neglects its website may be committing commercial A website is increasingly becoming the gateway to a company’s brand, products and services—even if the firm does not sell A useless website suggests a useless company, and a rival is only a mouse-click But even the coolest website will be lost in cyberspace if people cannot find it, so companies have to ensure that they appear high up in internet search For many users, a search site is now their point of entry to the The best-known search engine has already entered the lexicon: people say they have “Googled” a company, a product or their The search business has also developed one of the most effective forms of advertising on the And it is already the best way to reach some consumers: teenagers and young men spend more time online than watching All this means that search is turning into the internet’s next big battleground as Google defends itself against challenges from Yahoo! and MThe other way to get noticed online is to offer goods and services through one of the big sites that already get a lot of Ebay, Yahoo! and Amazon are becoming huge trading platforms for other But to take part, a company’s products have to stand up to intense price People check online prices, compare them with those in their local high street and may well take a peek at what customers in other countries are Even if websites are prevented from shipping their goods abroad, there are plenty of web-based entrepreneurs ready to What is going on here is arbitrage between different sales channels, says Mohanbir Sawhney, professor of technology at the Kellogg School of Management in C For instance, someone might use the internet to research digital cameras, but visit a photographic shop for a hands-on “I’ll think about it,” they will tell the sales Back home, they will use a search engine to find the lowest price and buy In this way, consumers are “deconstructing the purchasing process”, says Professor S They are unbundling product information from the transaction All about meIt is not only price transparency that makes internet consumers so powerful; it is also the way the net makes it easy for them to be If they do not like a website, they swiftly move “The web is the most selfish environment in the world,” says Daniel Rosensweig, chief operating officer of Yahoo! “People want to use the internet whenever they want, how they want and for whatever they ”Yahoo! is not alone in defining its strategy as working out what its customers (260m unique users every month) are looking for, and then trying to give it to The first thing they want is to become better informed about products and “We operate our business on that belief,” says Jeff Bezos, Amazon’s chief Amazon became famous for books, but long ago branched out into selling lots of other things too; among its latest ventures are health products, jewellery and gourmet Apart from cheap and bulky items such as garden rakes, Mr Bezos thinks he can sell most And so do the millions of people who use eBAnd yet nobody thinks real shops are finished, especially those operating in niche Many bricks-and-mortar bookshops still make a good living, as do flea But many record shops and travel agents could be in for a tougher Erik Blachford, the head of IAC’s travel side and boss of Expedia, the biggest internet travel agent, thinks online travel bookings in America could quickly move from 20% of the market to more than Mr Bezos reckons online retailers might capture 10-15% of retail sales over the next That would represent a massive shift in How will traditional shops respond? Michael Dell, the founder of Dell, which leads the personal-computer market by selling direct to the customer, has long thought many shops will turn into There are already signs of change on the high The latest Apple and Sony stores are designed to display products, in the full expectation that many people will buy To some extent, the online and offline worlds may Multi-channel selling could involve a combination of traditional shops, a printed catalogue, a home-shopping channel on TV, a phone-in order service and an e-commerce-enabled But often it is likely to be the website where customers will be encouraged to place their One of the biggest commercial advantages of the internet is a lowering of transaction costs, which usually translates directly into lower prices for the So, if the lowest prices can be found on the internet and people like the service they get, why would they buy anywhere else? One reason may be convenience; another, concern about fraud, which poses the biggest threat to online But as long as the internet continues to deliver price and product information quickly, cheaply and securely, e-commerce will continue to Increasingly, companies will have to assume that customers will know exactly where to look for the best This market has the potential to become as perfect as it [1]Singh M P, An Evolutionary Look at E-Commerce, IEEE Internet Computing,5,P77~78[2]Rabinovitch E, The state of E-commerce, IEEE Communications magazine,3,P12~12[3]Amit R, Zott C Value creation in e- Strategic Management Journal 2001;22:493–520
知网万方等检索网站去看看
参考文献引用的话大概有这样两种情况:1·如果是直接引用别人著作中的话的话在引用的时候都要标注出来,可以用脚注(标注在每页页底),也可以用尾注(总地标注在文章最后)。2·如果没有直接别人书中的话,而是参考了别人的观点,就不用在文中直接标出来,一般就是在文末列一个参考文献的索引列表,只要是你写论文时参照了的文献都可以列出来。当然,如果你参考的文献很多的话就列出主要的就好了。至于引用的格式你参照别人写的论文应该就知道了。希望我对你的回答有帮助
参考文献 孙晓丽广告英语与实例 陈培爱中外广告史:站在当代视角的全面回顾 王佐良,丁往道英语文体学引论
红色经典的书本《将军们的故事》《海迪姐姐的故事》《《红色少年的故事》《长征的故事》《雷锋的故事》《革命英雄的故事。》
科技文献是科技知识的最基本、最重要的表现形式,是科技情报源。
Econlit经济学全文数据库锐思RESSET金融研究数据库经济政策研究中心CEPRElsevier Science / North-Holland的经济数据库美国经济协会AEA美国金融学会RePEc在线经济学工作论文、期刊文献和软件收集wind金融终端seek68图书馆汇总中外文献数据库Altaplana国际经济学门户BVD——ORBIS Bank Focus全球银行与金融机构分析库
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