二是会计集群性以及制度和经济背景对所得税会计处理的影响。
Secondly, accounting system and economic background may also affect accounting treatment.
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。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
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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