balance sheet method

基本解釋

Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
損益表債務(wù)法和資產(chǎn)負(fù)債表債務(wù)法是所得稅會(huì)計(jì)處理的兩種方法。
Along with the implementation of the new accounting standards , the enterprises is requested to adopt the balance sheet liability method.
新會(huì)計(jì)準(zhǔn)則的實(shí)施要求企業(yè)采用資產(chǎn)負(fù)債表債務(wù)法進(jìn)行所得稅會(huì)計(jì)處理。
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.
新準(zhǔn)則取消了應(yīng)付稅款法和納稅影響會(huì)計(jì)法的遞延法和損益表債務(wù)法，要求采用資產(chǎn)負(fù)債表債務(wù)法。