这种方法由于在多数情况下为递延所得税负债，故又称为债务法（liability method）。 在这种方法下，先根据所得税申报表计算出本期应付所得税，然后根据预计转回时的税率计算递延所得税负债或资产，上述两者之和为...
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Deferred income tax liability method 递延所得税负债法
asset and liability method 资产负债法
Common Liability Method 共同责任分摊法
independent liability method 单独责任法
income statement liability method 损益表债务法
Prorate Liability Indemnity Method 比例赔偿方式
first liability indemnity method 第一责任赔偿方式
Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
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。
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