liability method信息详情
负债法
liability───n.责任;债务;倾向;可能性;不利因素
method───n.方法;条理;类函数
personal liability───个人责任,个人负责
asbestos liability───石棉责任
tax liability───纳税义务
vicarious liability───替代责任;转承债务;替代别人的责任
public liability───[经]公众责任
fructified liability───法定责任
apportions liability───分摊责任
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。
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。
Because the teaching of this method is very difficult , this paper research on the balance sheet liability method teaching.───针对其教学难度比较大的状况,本文结合对新所得税准则有关内容的理解对资产负债表债务法的教学进行了探讨。
Accounting Comparison of Balance Sheet Liability Method and Income Statement Liability Method───资产负债表债务法与损益表债务法的会计处理比较
Balance sheet liability method; Income statement liability method; Tax basis; Net tax basis;───资产负债表债务法;利润表债务法;计税基础;净计税基础;
Income Tax Accounting: From Liability Method of Income Statement Approach to Balance Sheet Approach───所得税会计,从利润表债务法到资产负债表债务法
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
Liability Method; Deferred Tax Assets; Earnings Management.
This article tries to analyze how balancesheet liability method resolve the traditional problem of long-term investment tax difference.
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