세무회계와 기업회계의 차이 일원화 연구

다국어 초록 (Multilingual Abstract)

Today, the aim of enterprise accounting is to manage all data concerned and to report this correctly so that the user of financial statements may catch enterprise entity according to accounting principles, while the aim of tax accounting is to set a basic goal in grasping accuracy of taxable income, fairness of the burden of taxation, substantiality of function of re-sharing in income and so forth. Thus, pretax accounting income from enterprise accounting and taxable income from tax accounting do not necessarily correspond by the purposes of both accountings and functional esragement. In this article, we will first find out the orignin and examples of difference between enterprise accounting & tax accounting to suggest adjustment countermeasures. And we will suggest detailed countermeasures relating to its adjustment.