递延损益

递延投资损益的期末净额应当在资产负债表其他资产类或者其他负债类下单列项目反映。

The balance of deferred investment profits or losses as at the ! Accounting year-end shall be separately disclosed under other assets or other liabilities in the balance sheet .

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。

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 .

然后，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面对应付税款法、递延法、损益表债务法和资产负债表债务法进行了探讨。

After that , by the theory and the contrast analysis , the writer illustrates taxes payable method , deferred method , income statement liability method and balance sheet liability method .

企业套期保值合约在交易或交割时发生的手续费，按结算单据列明的金额，借记“递延套保损益”科目，贷记“期货保证金&套保合约”科目。

The service fees occurred during transactions or delivery of hedging contract shall be debited into the " deferred hedging profits and losses " title and credited into the " futures depositfutures margin-hedging contract " title .