随着会计调整产生税前会计利润差额，其相应的所得税影响及会计处理变得复杂。
Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.
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.
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
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