Income tax basis=មូលដ្ឋានគិតពន្ធលើប្រាក់ចំណេញ…

មូលដ្ឋានគិតពន្ធលើប្រាក់ចំណេញ៖ វិធីដែលផល នៃប្រតិបត្តិការលើអាជីវកម្មត្រូវបានទទួលស្គាល់ពេលចំណូលជាប់ពន្ធ ឬចំណាយដែលដកពន្ធត្រូវបានទទួលស្គាល់ចំណូល និងចំណាយមិនជាប់ពន្ធត្រូវបានបញ្ចូលក្នុងការកំណត់ប្រាក់ចំណេញ។
Income tax basis:​ The method under which the effects of events on business are recognized when taxable income or deductible expense is recognized, non-taxable income and expenses are included in the determination of income.
More about Income tax basis: (1) For tax purposes, the concept of basis determines the proper amount of gain to report when an ASSET is sold. Basis is generally the cost paid for an asset plus the amounts paid to improve the asset less deductions taken against the asset, such as DEPRECIATION and AMORTIZATION. (2) For accounting purposes, a consistent basis of accounting that uses income tax accounting rules while GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) does not.