（十一）收入确认原则1,.销售商品本公司已将商品所有权的主要风险和报酬转移给购货方；企业既没有保留通常与所有权相联系的继续管理权,也没有对已售的商品实施控制；与交易相关的经

（十一）收入确认原则1,.销售商品本公司已将商品所有权的主要风险和报酬转移给购货方；企业既没有保留通常与所有权相联系的继续管理权,也没有对已售的商品实施控制；与交易相关的经
（十一）收入确认原则
1,.销售商品
本公司已将商品所有权的主要风险和报酬转移给购货方；企业既没有保留通常与所有权相联系的继续管理权,也没有对已售的商品实施控制；与交易相关的经济利益能够流入企业；相关的收入和成本能够可靠的计量；劳务的完成程度能可靠地确定时作为收入实现的确认.
2.提供劳务
在同一会计年度内开始并完成的劳务,应在劳务完成时确认收入.
劳务的开始和完成在不同会计年度的,按完工百分比法确认收入.
（十二）所得税会计处理
所得税应付税款法核算.计算所得税费用所依据的应纳税所得额系根据有关税法规定对本年度会计所得额做相应调整后得出.
除构建固定资产外，公司所有筹建期间所发生的费用先在长期待摊费用中归集，在开始生产经营的当月一次性摊销计入当月损益

（十一）收入确认原则1,.销售商品本公司已将商品所有权的主要风险和报酬转移给购货方；企业既没有保留通常与所有权相联系的继续管理权,也没有对已售的商品实施控制；与交易相关的经
(11) revenue recognition principles
1,.Selling goods
Our company has the ownership of the goods will be the main risks and rewards to transfer the buyer; Enterprise does not keep a type of contact with all usually continue to power,and not for the goods sold out implementation control; And trade related to the economic interests of the enterprise can flow into; Related income and cost can be reliable measurement; The complete degree can be reliable services to determining the realization of income as confirmation.
2.Provide labor services
In the same fiscal year began and finish of labor,labor services shall be in complete affirm income.
The beginning of the services and complete in different accounting year by finishing percentage method,affirm income.
(12) the income tax the accountancy handles
Income tax accounting cope with the tax law.The income tax expense calculation based on the taxable income tax according to the relevant provisions of the tax law in this annual accounting income that corresponding adjustments.
你补充的（In addition to construct the fixed assets,the company all during preparing to construct the expenses in the first long-term deferred expenses collection,at the beginning of the operation of the one-time amortize that month plan into that month and losses）