财务会计制度是为了规范企业的财务会计行为,保护投资者和股东的利益,对经营者的经营成果在计算内容、标准、方法上所作的规定;而应纳税所得额的确定是按照国家宏观政策的要求,用税法处理国家和纳税人之间的分配关系,两者的目的不同,因此,两者对于收入、成本、费用、利润等的确 Financial accounting system is to regulate the financial and accounting behavior of enterprises, to protect the interests of investors and shareholders, the operating results of the operator in terms of calculation, standards, methods and regulations; and taxable income is determined in accordance with national macroeconomic policy The tax law to deal with the distribution between countries and taxpayers, the purpose of the two different, therefore, both for income, costs, expenses, profits, etc. indeed