财政部关于企业财务制度与税收法规不一致情况下的处理意见的函

时间：2007-05-24 03:31:04

（单词翻译:单击）

 

颁布日期：19980216 　实施日期：19980216 　颁布单位：财政部

　　CaiShangZi [1998] No.74

　　February 16 1998

　　When the enterprises confirm income, cost, expenditure1 and loss and deal in loss and profit, accounting2, and management of assets and liabilities, it must be carried out in strict accordance with the "two principles" and "two systems" and related the unified3 systems of financing and accounting stipulated4 by the Ministry5 of Finance. During the confirmation6 of tax sum at time of application of paying the tax, the balance between accounting profit before taxation7 and total value of tax resulting from the different caliber8 and timing9 of calculation can be only handled as adjustment of taxation, not changing the original settlement and the accounting record that are in line with the provisions of financing systems.


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1 expenditure XPbzM     
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
  • The entry of all expenditure is necessary.有必要把一切开支入账。
  • The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。
2 accounting nzSzsY     
n.会计，会计学，借贷对照表
参考例句：
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
3 unified 40b03ccf3c2da88cc503272d1de3441c     
(unify 的过去式和过去分词)； 统一的； 统一标准的； 一元化的
参考例句：
  • The teacher unified the answer of her pupil with hers. 老师核对了学生的答案。
  • The First Emperor of Qin unified China in 221 B.C. 秦始皇于公元前221年统一中国。
4 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定；约定adj.[法]合同规定的
参考例句：
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。 来自辞典例句
5 ministry kD5x2     
n.(政府的)部；牧师
参考例句：
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
6 confirmation ZYMya     
n.证实，确认，批准
参考例句：
  • We are waiting for confirmation of the news.我们正在等待证实那个消息。
  • We need confirmation in writing before we can send your order out.给你们发送订购的货物之前，我们需要书面确认。
7 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
8 caliber JsFzO     
n.能力；水准
参考例句：
  • They ought to win with players of such high caliber.他们选手的能力这样高,应该获胜。
  • We are always trying to improve the caliber of our schools.我们一直在想方设法提高我们学校的水平。
9 timing rgUzGC     
n.时间安排，时间选择
参考例句：
  • The timing of the meeting is not convenient.会议的时间安排不合适。
  • The timing of our statement is very opportune.我们发表声明选择的时机很恰当。

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