会计准则和企业所得税对收入的确认时间不同。例如：在会计准则下，企业委托

Accounting standards and corporate income tax recognize income differently. For example, under the accounting standards, if an enterprise commissions consignment sales of goods, if it uses the method of paying handling fees, the income will be recognized when it receives the consignment list; if it adopts the method of deemed buyout, the income will be recognized when the goods are delivered.

Accounting standards and corporate income tax are not recognized at different times. For example, under the accounting standards, an enterprise entrusts the sale of goods, if the payment fee method is used to sell the goods, when the receipt of the sales list, if the sale is treated as buy-out, the income is recognized at the time of delivery of the goods

The recognition time of accounting standards and enterprise income tax is different. For example: under the accounting standards, if an enterprise consigns the sale of goods on a commission basis, if the Commission is paid, the revenue will be recognized when receiving the list of consignment sale; if the sale is deemed to be a buyout, the revenue will be recognized when the goods are delivered