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企业会计准则规定,会计遵循权责发生制原则。税法在绝大多数情况下也遵循权责发生制原则,但在确认收入与费用时存在几种例外情形,导致暂时性差异的存在。(一)利息、租金、特许权使用费[例1]2016年1月1日,M公司与甲公司签订借款合同,借出资金1亿元,年利率为10%(不含增值税),借款期限3年,约定到期一次还本付息;与乙公司签订房屋租赁合同,约定租赁期限3年,
Enterprise Accounting Standards stipulate that accounting follows the principle of accrual accounting. In most cases, the tax law also follows the principle of accrual basis, but there are several exceptions when recognizing income and expenses, leading to the existence of temporary differences. (I) Interest, rent and royalties [Example 1] On January 1, 2016, Company M and Company A entered into a loan contract, with a loan of RMB 100 million and an annual interest rate of 10% (excluding VAT). The term of borrowing shall be 3 years, the contract shall be repaid upon payment of interest; and the lease of the company shall be signed with Company B, and the lease period shall be agreed to 3 years.