A.稅法規(guī)定,應(yīng)按照視同銷售貨物、轉(zhuǎn)讓財(cái)產(chǎn)和提供勞務(wù)處理
B.會(huì)計(jì)規(guī)定,應(yīng)分別是否具有商業(yè)實(shí)質(zhì)進(jìn)行會(huì)計(jì)核算
C.具有商業(yè)實(shí)質(zhì)的非貨幣性資產(chǎn)交換,會(huì)計(jì)和稅法對(duì)于損益的處理無(wú)差異
D.在損益的確認(rèn)上稅法和會(huì)計(jì)沒(méi)有差異