tax accounting profit的意思|示意

Accounting profit and tax profit are two concepts easily confused, according to different foundations and different principals, there are not only differences but also connections in them.

会计利润与应税利润是依照不同的依据，按照不同的原则确认的，是两个极易混淆的概念，两者既有区别，又有联系。

It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。

The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting.

最常见的是两种是财务会计和管理会计，其他还包括成本会计、环境会计、税务会计、非营利组织会计和社会会计等。