会计专业方法 会计专业技巧

1. provisions 预计负债

2. other comprehensive income 其他综合收益

3. statement of profit or loss 损益表

4. current tax 当期所得税

5. deferred tax 递延所得税

6. assessable income 应纳税收入

7. allowable deductions 可抵扣

8. depreciation 折旧

9. profit before tax 税前利润

10. entertainment expenses 招待费