continental plan(CP)

In the present-day world,there exist fundamentally two accounting modes:the American and British mode and the European mode.

当今世界,存在两种主要会计模式:美英会计模式和欧洲大陆会计模式。

There are two different models of relationship between tax laws and financial accounting rules in the world: Anglo-Saxon model and Europe Continent model? Both models are long-standing in history,rich in cultural traditions and thus unique in accounting environment.

国际上,税会关系存在着截然不同的盎格鲁-撒克逊模式和欧洲大陆模式。