The choice of accounting policy

However, the choice of accounting policy will be affected by many factors.

然而，在实施会计政策选择时，要受到多个因素的影响。

Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.

最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。

States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.

阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。