资产负债表法对照前后期资产负债表的所有者权益（净资产）来确定企业在一定期间所实现利润的方法。
提取坏账损失的方法有两个，一个被称为 资产负债表法 ( Balance sheet approach )，主要是将应收账款按账户的期限（账龄）进行分类分析。
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资产负债表法 balance sheet a roach; balance sheet approach; income statement approach 资产负债表日 balance sheet date ..
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... balance of payment sheet 国际收支平衡表 balance of stores sheet 库存平衡表 balance sheet a roach 资产负债表法 ...
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这种方法有时被称为资产负债表法，因为它侧重于对资产负债表中应收账款的正确评估。 收藏。
This method is sometimes called the balance sheet approach, because the method emphasizes the proper balance sheet valuation of accounts receivable.
资产负债表上保有现金的公司被讥讽为“胆小怕事”，而破产法律，比如美国破产法第十一章，则阻止债权人向企业讨债。
Firms that held cash on their balance-sheets were criticised for their timidity, while bankruptcy laws, such as America’s Chapter 11, prevented creditors from foreclosing on companies.
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.
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