摘要
文章结合新会计准则及新企业所得税法,对新政策下固定资产主要涉及新企业所得税业务及会计处理进行了论述。
Combined with new accounting standards and new enterprise income tax law, the new enterprise income tax law operation of the fixed assets and the accounting disposal under the new policy were discussed in this paper.
出处
《企业技术开发》
2007年第12期52-53,56,共3页
Technological Development of Enterprise
关键词
新会计准则
新企业所得税法
固定资产
会计处理
new accounting standards
new enterprise income tax law
fixed assets
accounting disposal
