Compared with the original accounti

Compared with the original accounting system, the new accounting system is different in dealing with part of business, which affects the accounting of enterprise profit. The impact of the following specific aspects: short-term investments on the cash dividend received, under the original system, the development of enterprises received short-term investment activities, the enterprise will hold short-term investments in the cash dividend, be Treated as investment income and be included in the new profits of the current period. However, under the new accounting system, enterprises are required to write down the book value of short-term investments by not accounting for the cash dividends they receive. This profit is recognized as investment income only if it is used in a short-term investment transfer, that is to say, only in a cash dividend transfer can the profit be earned, thus causing the difference between taxable income and accounting income.