2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
债务法；递延所得税资产；盈余管理。
公司为自身的债务负责，而且必须为其盈利支付所得税。
The corporation is responsible for its own debts, and must pay income taxes on its earnings.
新的所得税会计准则全面采用资产负债表债务法。
New income tax accounting standards adopted comprehensively balance sheet debt law.
新会计准则的实施要求企业采用资产负债表债务法进行所得税会计处理。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。
There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.
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。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
我国制定所得税会计具体准则时，应使用资产负债表债务法。
If the balance sheet liability method is used in the accounting standard of inco...
我国制定所得税会计具体准则时，应使用资产负债表债务法。
If the balance sheet liability method is used in the accounting standard of inco...
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