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。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
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。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
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。
The basic theories about the balance sheet liability method and the income statement liability method are both from the owner's equity theories, but the emphasis is different.
资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。
The third part is considered as the matting for the fourth part, which is divided into three parts to comprehensively discuss the theory basis of Balance sheet liability method.
论文的第三部分为第四部分做铺垫，具体分三个部分综合论述全面收益观下资产负债表债务法的理论基础。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
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。
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。
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。
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