关于 关键词：所得税会计，暂时性差异，资产负债表债务法，利润操纵 [gap=1356]Key Words: income tax accounting, temporary difference, balance sheet method, profit manipulation
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balance sheet liability method 资产负债表负责法
balance sheet obligation method 资产负债表债务法
balance sheet-obligation method 资产负债表债务法
There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.
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。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
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.
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。
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