文章基本信息

标题：REASONS ABOUT THE CONCILIATION OF NET ACCOUNTING RESULT WITH FISCALITY
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作者：Morar Ioan Dan
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2010
卷号：XIX
期号：02
页码：596-596–599
出版社：University of Oradea
摘要：The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.
关键词：conciliation, the acount, underductible fiscaly expenses, tehniques.