2011•Journal of Beijing Institute of Economic ManagementRequires access

Analyses of the difference of depreciation of fixed assets between accountant and revenue and disposal of income tax

Feng Xiu-juan

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Abstract

It is a problem which must be solved by every enterprise that how to adjust the difference of depreciation of fixed assets between accountant and revenue.This article analyzed the reasons which lead to the difference on depreciation of fixed assets between accountant and revenue and explored on how to adjust when the income tax of enterprises.Is calculate

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It is a problem which must be solved by every enterprise that how to adjust the difference of depreciation of fixed assets between accountant and revenue.This article analyzed the reasons which lead to the difference on depreciation of fixed assets between accountant and revenue and explored on how to adjust when the income tax of enterprises.Is calculate

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Available abstract

It is a problem which must be solved by every enterprise that how to adjust the difference of depreciation of fixed assets between accountant and revenue.This article analyzed the reasons which lead to the difference on depreciation of fixed assets between accountant and revenue and explored on how to adjust when the income tax of enterprises.Is calculate

Key concepts: Depreciation (economics), Fixed asset, Consumption of fixed capital, Revenue, Business, Tax revenue, Earnings before interest, taxes, depreciation, and amortization, Deferred tax

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