税务会计与财务会计一致下影响公司会计政策选择的因素【外文翻译】.doc

word文档 可自由复制编辑 外文文献翻译 原文： Factors influencing a firm’s accounting policy decisions when tax accounting and financial accounting coincide1. 1.Introduction A firms accounting policy decisions are made on the basis of the onsequences of the alternative policies。According to Holthausen and Leftwich, a