1) liability method of income statement approach
利润表债务法
1.
18) changes the income tax accounting method from the liability method of income statement approach to balance sheet approach.
《企业会计准则第18号—所得税》将所得税会计处理方法由利润表债务法变更为资产负债表债务法,体现了与国际会计准则的趋同,有利于反映企业净资产价值的真实性。
2) profit apparent
利润表观债务法
3) income statement liability method
损益表债务法
1.
Analysis on the Balance Sheet Liability Method——in comparison with the income statement liability method;
试析资产负债表债务法——兼与损益表债务法的比较
2.
The new standards eliminated the payable tax method and tax-effect-accounting method(deferral method and income statement liability method),and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法,要求采用资产负债表债务法。
3.
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
4) income a/c-debt method
损益表债务法
1.
The income a/c-debt method produces the timing differences according to the viewpoint of income/cost.
损益表债务法由“收入/费用观”产生时间性差异,资产负债表债务法由“资产/负债观”产生暂时性差异,反映内容更全面,方法更科学。
2.
By reseaching into the area of the income tax accounting means: both the income a/c-debt method used now in China, and the balance sheet approach in international, the paper suggested some specific measures according to the actual situation of China, so as to give some advices to the formulating of the particular accountin.
文章拟就我国目前所得税会计处理的损益表债务法与国际上采用的资产负债表债务法进行研究探讨 ,并结合我国的实际情况提出一些具体的适用我国的措施 ,以期对我国相关具体会计准则的制定起一点参考作用 ,加快与国际接轨的步
5) balance sheet approach
资产负债表债务法
1.
By reseaching into the area of the income tax accounting means: both the income a/c-debt method used now in China, and the balance sheet approach in international, the paper suggested some specific measures according to the actual situation of China, so as to give some advices to the formulating of the particular accountin.
文章拟就我国目前所得税会计处理的损益表债务法与国际上采用的资产负债表债务法进行研究探讨 ,并结合我国的实际情况提出一些具体的适用我国的措施 ,以期对我国相关具体会计准则的制定起一点参考作用 ,加快与国际接轨的步
6) balance sheet liability method
资产负债表债务法
1.
The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets.
文章主要就资产负债表债务法的核心,即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
2.
The Corporation Accounting Rules-Income Tax clearly regulates that corporations should count their income taxes based on the Balance Sheet liability method,and it also standardizes the verification and calculation of the goodwill of merger.
《企业会计准则—所得税》,明确规定了企业应采用资产负债表债务法核算所得税,并且对合并商誉的确认与计量也作了规范。
3.
The new standards eliminated the payable tax method and tax-effect-accounting method(deferral method and income statement liability method),and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法,要求采用资产负债表债务法。
补充资料：利润表
利润表是指反映企业在一定会计期间的经营成果的会计报表。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条