期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2020
卷号：19
期号：1
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：The paper refers to the Romanian companies that carry out business activities and pay profit taxes. Legal reserves, provisions and adjustments for depreciation are taken into account in calculating the financial result within the limits provided by the Fiscal Code. The solution of the theoretical and methodological aspects was argued with the legal provisions in the accounting and fiscal field.
关键词：Financial result; profit tax; legal reserves; provisions; adjustments for depreciations
