会计与税收上处理的差异分析“发出商品”是指销货方在商品发出时,按会计制度规定尚不能确认收入实现但已送交购货方的商品。实际操作中,由于代销与分期收款销售方式下,增值税、所得税纳税义务发生时间与会计上收入确认时间基本是一致的,笔者仅对不符合收入确认条件的其他“发 Differences between accounting and tax treatment “Issued goods” refers to the goods sold by the seller at the time of issue, according to the accounting system can not confirm the realization of the revenue but has been delivered to the buyer’s goods. In actual operation, due to sales and installment sales, VAT, income tax liability obligations and accounting time to confirm the time is basically the same, I only do not meet the income recognition conditions of other "fat