以下为句子列表：
英文: Article 21 If the enterprise's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount, the tax law or administrative regulation shall prevail.
中文: 第二十一条在计算应纳税所得额时，企业财务、会计处理办法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算。
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英文: Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable,income tax accounting
中文: 本文在新企业所得税法的基础上，着重对企业所得税会计的核算处理做了详细的比较分析，同过比较分析得出新准则在计税差异、所得税会计处理方法方面存在的一些问题.
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英文: Then According to the latest accounting standards, at the request of derivative financial instruments accounting treatment of them. discuss its accounting recognition and measurement issues, and with the traditional principles of the accounting treatment
中文: 接着根据最新会计准则的要求，对衍生金融工具的会计处理进行了阐述，主要讨论了其会计确认与计量问题，并与传统的会计处理原则进行了比较。
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英文: When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should b
中文: 如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。
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英文: Where the financial or accounting treatment procedures of an enterprise with foreign investment or an organization or site of a foreign enterprise set up in the territory of China dealing in production or business operations are not in conformity with the
中文: 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的，应当依照国务院有关税收的规定计算纳税。
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