account balance

Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.

随着会计调整产生税前会计利润差额,其相应的所得税影响及会计处理变得复杂。

in general,there are three methods of the measurement of internal environmental costs as follows: full measurement method,the method of difference measurement and the method of ratio measurement.

环境成本的计量应遵循两个重要原则,通常采用三种计量方法:全额计量法;差额计量法;比例计量法。