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中小型企業會計報稅2023攻略匯總|SME Bro
會計做賬也稱會計實務，指會計進行賬務處理的過程，一般從填製憑證開始到編制報表結束的整個過程。報稅是指納稅人按照稅法規定的期限和內容向稅務機關提交有關納稅事項書面報告的法律行為，是納稅人履行納稅義務、承擔法律責任的主要依據，是稅務機關稅收管理信息的主要來源和稅務管理的一項重要製度。不同企業，不同地區，報稅也不同。報稅時間一般在每月1-10號，所得稅是每季度1-15號等。會計報稅大致分為會計資料...
非公認會計原則指標
非公認會計原則指標（Non-GAAP measures）──真偽難辨？
正常情況下收益的確定性
歸根到底，投資者是在尋找數據和信息來判斷哪些是特殊項目、哪些是正常情況下收益（normalized earnings）。因此，企業對公認會計原則指標作出的調整，實質上是傳達和表明了在不發生異常事項的情況下，正常情況下收益的表現。在向投資者列報數據前，企業有必要後退一步並評估所選的非公認會計原則指標及作出的調整，能否實現這一目標。特別是當“一次性”事件有可能成為更頻...