| 论会计与税收在资产计价方面的差异 |
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| 引用本文： | 巫珊玲.论会计与税收在资产计价方面的差异[J].上海海事大学学报,2001,22(2):63-65. |
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| 作者姓名： | 巫珊玲 |
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| 作者单位： | 上海海运学院管理学院 |
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| 摘 要： | 随着会计制度的不断变革，会计核算的历史成本原则受到了冲击，越来越多的经济业务在会计核算中被要求通过修正的历史成本原则来反映。本文主要分析了目前由资产重估引起计量变化而产生的在会计核算和计税基础上的差别及对这种差别的会计处理。
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| 关 键 词： | 资产计价，重估价值，计税基础，暂时性差异 |
| 修稿时间： | 2000年6月23日 |
Difference in Asset Valuation between Accounting and Taxation |
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| Wu,Shanling.Difference in Asset Valuation between Accounting and Taxation[J].Journal of Shanghai Maritime University,2001,22(2):63-65. |
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| Authors: | Wu Shanling |
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| Institution: | Wu Shanling |
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| Abstract: | With the reforming of accounting system, the revisory historical cost is being used in certain business transaction instead of historical cost. The author focues on asset revaluation, analyzes the different measurement valuation between accounting and taxation, and tries to analyze how to record them for accounting reports. |
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| Keywords: | asset valuation revaluation base for taxation temporary difference |
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