所得税会计问题研究中英文外文文献翻译.docVIP

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 标题：The research of income tax accounting 作者：Graham R 期刊：Journal of Accounting and Economics 卷 2，期刊：3，页码：609-623. 年份：2016 原文 The research of income tax accounting Graham R Abstract In the field of accounting and tax is the economy associated with two important branch, they follow different principles respectively, serves a different purpose. The accounting must follow generally accepted accounting principles, the aim is to real, fully reflect the enterprise business performance, financial status and financial situation changes, for the investors, creditors, managers and other users report provide useful decision-making information. Tax is for the purpose of the tax law, according to the economic and reasonable, the principle of fair tax burden, promote competition, according to relevant tax laws and regulations, and determine the taxpayer should pay tax in certain period of time. Consider from the Angle of income tax, determine the taxable income of the enterprise, mainly for business income tax of the enterprise. In the process of economic development, the developments of the two are complementary to each other. From the point of the history of the accounting, the accounting environment of accounting factors influence on accounting development is crucial, and the origin and development of income tax accounting is a typical example. Keywords: Income tax accounting, Income tax accounting standards, Accounting environment 1 Introduction Since the beginning of the 20th century, the earliest in the UK after the birth of the modern income tax, income tax accounting and the relationship between the increasingly close and influence each other, promote each other, and generate income tax accounting. Income tax accounting research and development of the early began in Britain and the United States and other developed countries, from the early 1950 s, the enterprise income tax accounting treatment has been a subject caused m