某集团公司会计核算规范手册145p

某集团公司会计核算规范手册145p内容摘要：

............................................................................................................. 107 差旅费 .................................................................................................................... 107 租赁费 .................................................................................................................... 108 会务 费 .................................................................................................................... 109 业务招待费 ............................................................................................................ 109 董事会费 ............................................................................................................ 110 诉讼费 ................................................................................................................ 110 咨询费 ................................................................................................................ 110 聘请中介机构费 ................................................................................................ 111 注册会计师审计费 ............................................................................................ 111 小车费 ................................................................................................................ 111 修理费 ................................................................................................................ 112 财产保险费 ........................................................................................................ 112 环境保护费 ........................................................................................................ 113 房产税 ................................................................................................................ 113 印花税 ................................................................................................................ 113 车船使用税 ........................................................................................................ 114 土地使用税 ........................................................................................................ 114 行政事业性收费 ................................................................................................ 114 社会保险费 ........................................................................................................ 115 住房公积金 ........................................................................................................ 115 工会经费 ............................................................................................................ 116 职工教育经费 .................................................................................................... 116 公共关系费 ........................................................................................................ 117 技术转让费 ........................................................................................................ 117 上级管理费 ........................................................................................................ 118 开办费摊销 ........................................................................................................ 118 低值易耗品摊销 ................................................................................................ 118 无形资产及其他资产摊销 ................................................................................ 119 研究开发费 ........................................................................................................ 119 存货盘亏盘盈 .................................................................................................... 120 取暖费 ................................................................................................................ 121 其他管理费用 .................................................................................................... 122 财务费用 ....................................................................................................................... 122 利息支出 ................................................................................................................ 122 利息收入 ................................................................................................................ 122 汇兑损失 ................................................................................................................ 122 汇兑收益 ................................................................................................................ 122 金融机构手续费 .................................................................................................... 122 现金折扣 ................................................................................................................ 124 7 所得税 .................................................................................................................................. 124 所得税会计的一般程序 ............................................................................................... 125 所得税费用计算公式 ................................................................................................... 126 计税基础 ....................................................................................................................... 126 资产的计税基础 .................................................................................................... 126 负债的计税基础 .................................................................................................... 127 暂时性差异 ................................................................................................................... 129 应纳税暂时性差异 ................................................................................................ 129 可抵扣暂时性差异 ................................................................................................ 130 递延所得税确认和计量 .......................................................................。