الفهرس 
واقع التحاسب الضريبي لمعقود طويمة الأجل محاسبياً وضريبياOnly 14 pages are availabe for public view
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Abstract
The main of study analytical study of the problems of tax accounting for long term contracts between the Egyptian accounting standards and the provisions of the tax legislation the sample of study included legal accountants for 81% and tax officers 71%.
The study concluded that the long term contracts sector is the cornerstone of the development process in any country and that this sector is unique to the nature and characteristics distinct from the other sectors of the economy and that these characteristics naturally affect the objectives and elements of the cost system in the contracting companies, there are a number of alternative accounting method used to determine the taxable profit in long term bond activity. The accounting methods of recognizing long term contract revenue significantly affects the amount of taxable profit for that anactivity during an accounting period.
Key Words;Tax accounting, Long term contract, The Egyptian accounting, The provisions of the tax legislation