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。
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 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。
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