会计真实性原则英文

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具体翻译如下：

The relationship between the accounting system and the tax law is a complicated problem. In the course of the development of the market economy, the differences between the two will bring adverse effects on the economic development.

Therefore, how to better deal with the differences between the two has become a sudden problem in the process of the reform of our country's economic system.

The difference between accounting standards and tax laws shows the difference between the accounting and tax law, the difference between the "truth principle" of accounting and tax law, the difference between the "prudence principle" and the tax revenue and expenditure,

the difference between the "principle of importance" and the "legal original principle" of the tax, and the accounting and tax law. The difference between the understanding and the implementation of the essence is more than the form.

The difference between accounting and tax law is mainly due to the difference between the objective of accounting and the legislative purpose of the tax law.

The enterprise accounting must adhere to the basis of the "accrual basis", and the enterprise accounting standards must consider the international exchange and the needs of the economic globalization.

It is necessary to make a tax adjustment according to the provisions of the tax law.

真实性原则又称“客观性原则”。是指会计核算应当以实际发生的经济业务为依据，如实反映企业财务状况和经营成果。会计必须根据审核无误的原始凭证，采用特定的专门方法进行记账、算账、报账、保证所提供的会计信息内容完整、真实可靠。在实际工作中，现在几家单位共同负担水电费，供暖费。可以复印供电公司等的发票，进行分割分配。企业以复印件及分割单做账。