Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
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。
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 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。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。
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。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
Medical liability insurance has being proved to be the effective method that can distract medical professional risk, and pay for medical damage from the insurance policy-holder.
医疗责任保险被证明能够有效分散医疗执业风险，赔偿医疗机构因医疗侵权对患者造成的损害。
The experiments prove that this method characterized by its simplicity, low-cost, accuracy and re- liability, can made the HNDT method be used in production line within certain range.
实践证明，此方法具有简便易行、造价低、准确直观的优点，为激光全息无损检测在一定范围用于在线检测提供了一种有效方法。
Authors combine financial theory with cybernetics and system theory to prove and elucidate a new bank management method: the cybernetic system of commercial bank asset liability ratios management.
作者将金融理论、控制论、系统论有机地结合起来，提出并论证了一种新的银行管理方法：商业银行资产负债比例管理控制论系统。
Taking present operation situation of Sanyou Mine Company as an example, the paper introduces basic method of liability cost management and their application practice.
以三友矿山公司石灰石矿经营现状为例，介绍了应用责任成本管理的基本方法和实践。
Why does the accelerated method of depreciation for tax purposes lead to a liability?
为什么税务用途的加速折旧法产生了一项负债？
The processing result notes that the method of time frequency analysis may improve stability and liability of extracting Rayleigh wave velocity.
处理结果表明，应用时频分析方法可以提高瑞雷波速提取的稳定性和可靠性。
Medical liability insurance had been proved to be the best method to dispose the medical professional risk.
医疗责任保险被证明是化解医疗职业风险的最佳方法。
Asset liability management, or ALM, is a most influential operation and management method for modem commercial Banks. The efficiency of ALM affects the competitive ability of Banks directly.
资产负债管理是最有影响的现代商业银行经营管理方式，资产负债管理效率的高低直接影响着银行的竞争实力。
The exclusion of infringement in environmental civil proceedings is a kind of positive method of liability to protect environment.
环境侵权责任中的排除危害制度是一种积极性的预防环境危害的责任形式，它能够起到防患于未然的作用。
For improving analytic method, ensuring liability of data and improving lab analytic level, quality control diagram is an effective and feasible way of management.
对改进分析实验方法、保证分析数据的可靠性、提高分析实验水平，利用质量控制图来管理是有效的和可行的。
This method uses the liability of self-study and self-adaptability of RBF network to turning parameters of system.
该方法利用RBF神经网络的自学习、自适应能力自调整系统的控制参数。
Using present bending fatigue limit data of gear tooth and other materials of gears, the calculating method of re liability is proposed for bending strength of gear tooth st steady condition.
利用现有齿根弯曲疲劳极限应力数据及其它齿轮资料，提出了稳定工况下齿轮齿根弯曲强度可靠度计算方法。
The seventh section researches the remedy method of the liability for breach of the contract of water rights transfer.
第七部分主要探讨了水权转让合同违约责任的承担方式。
The seventh section researches the remedy method of the liability for breach of the contract of water rights transfer.
第七部分主要探讨了水权转让合同违约责任的承担方式。
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