术语“税收会计”的详细信息

英译术语:

tax accounting

汉语语境:

随着经济形势的发展，财政部相继出台了一系列会计准则和会计制度，到本世纪末将建立中国会计准则体系。企业进行会计处理，要按照会计准则、股份有限公司会计制度的规定来操作，如何计税要按税收征管法规的有关规定来操作，税收会计正是基于以上原因而产生的一门新的学科。

英语语境:

With the development of the economy, the Ministry of Finance issued a series of accounting standard and accounting system followed by which China's own accounting principles would be established. When dealing with accounting, companies should follow accounting standard and rules of accounting system. Meanwhile, they should abide by regulations of tax collection and administration. Therefore, tax accounting, as a new subject, comes into being.