The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .

本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。

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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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In effect, the accountant is doing your tax accounting and return preparation, but reporting as a subcontractor to your lawyer.

FORBES: Neat Trick? Attorney-Client Privilege From An Accountant