企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
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。
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。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
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。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
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