Share transfer includes the following problems, such as (1) the basis of accounting price of the transferred company.

股权转让方式的资产重组涉及的主要问题包括：1 .被转让企业的计价基础问题。

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Network accounting, established in the network environment on the basis of accounting information systems, e-commerce is an important component.

网络会计，建立在网络环境基础上的会计信息系统，是电子商务的重要组成部分。

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Accounting measurement is the core function of accounting system, the choice of accounting measurement attribute is the basis of accounting measurement.

会计计量是会计系统的核心职能，而计量属性的选择又是会计计量的基础。

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The problem is that GAAP and the income tax basis of accounting have a lot of differences.

FORBES: How Double Taxed Are Investors ?

Small businesses benefit from confirmation that they can use the "cash basis" for their tax returns, instead of the more complicated accounting rules which they have had to use previously.

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Careful carbon accounting has been the presumed basis of cap-and-trade programs as envisioned by the Kyoto Protocol and advocated as the best approach for national climate policy.

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