企业所得税法实施条例“使用时间超过12个月的非货币性资产”;企业会计准则规定“使用寿命超过一个会计年度”,也就是说取消了固定资产的价值标准,那个标准还是N年前的会计制度下的,那时候的我还不知道借贷呢!
The implementation of the enterprise income tax law "Regulations on the use of time is more than 12 months of non monetary assets"; enterprise accounting standards stipulated "life more than a year of accounting, that cancel the value standard of fixed assets, the standard or the N years ago under the accounting system, at that time I still don't know lending it!
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