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外商投资企业和外国企业所得税法及其施行细则在执行中涉及到分期收款销售和计提坏帐准备等问题的会计帐务处理,而现行会计制度对此尚无明确规定,为便于实际工作开展,我谈点处理意见。
The Law of the People’s Republic of China on the Income Tax of Foreign-Invested Enterprises and Foreign Enterprises and the Implementing Rules of Accounting Regulations for the Implementation of Income Tax Laws and Regulations Governing the Sale of Installments and Accounting for Bad Debts Reserves There are no specific provisions in the current accounting system. In order to facilitate practical work To carry out, I talk about handling comments.