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本文通过案例比较分析了《企业会计准则第22号——金融工具确认和计量》(财会[2006]3号,以下简称“金融工具确认和计量准则”)中交易性金融资产、可供出售金融资产、持有至到期投资三种投资业务的会计处理方法与《企业会计制度》中对应投资核算方法上的区别,同时与《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及其实施条例进行比较,分析了会计与税法存在的差异。
This article compares and analyzes the tradable financial assets in “Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments” (Cai Kuai [2006] No.3, hereinafter referred to as “Financial Instruments Recognition and Measurement Standards ”) Sale of financial assets held to maturity investment of three kinds of investment business accounting methods and the “Accounting System for Business Accounting,” the corresponding difference in investment methods, with the “People’s Republic of China Enterprise Income Tax Law” (hereinafter referred to as “Enterprise Income Tax Law ”) And its implementing regulations to compare the differences between accounting and tax law.