应税利润;
An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion; estimated additional assessable profit
应计利润和非标准无保留审计意见的相关性实证研究
The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment.
所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。
Estimated additional assessable profit Notice of Intention to Assess Additional Tax
估计的补加应评税利润
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