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。
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