The author of this paper has made a comparative study and developed a set of tools for converting of standards in realizing of the automatic conversion between the two versions of standards.
作者对这两个标准进行了比较研究,并开发了一套资源标准转换工具,实现了两个标准间的自动转换。
2
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.