还本销售会计处理和税法规定的差异  

Discrepancies in Accounting and Tax Treatment towards Selling Goods by Repayment of Principals

作　　者：赵云海 

机构地区：[1]阿城市地方税务局稽查局,黑龙江阿城150300

出　　处：《涉外税务》2007年第1期74-76,共3页International Taxation In China

摘　　要：还本销售方式的会计处理和税法规定之间存在三个方面的差异。本文结合实际工作,对还本销售方式销售货物所产生的差异在原理阐述的基础上辅以实例说明,深入浅出地解析了还本销售会计处理和税法规定的差异。There are three discrepancies between accounting and tax treatment towards selling goods by repayment of principals. Combining certain theories with practice, this article explains these discrepancies and shows how to deal with them in a simple way.

关 键 词：还本销售 会计处理 税法规定 差异 

分 类 号：D922.22[政治法律—经济法学]