资产负债法

首先详细介绍资产负债法与递延配比法，并采用对比的方法进行详细分析。

At first introducing the balance sheet method and deferred ratio method clearly , and comparing the similarities and differences of these methods .

以上步骤介绍了资产负债表法对信用损失的预估和记录。

The procedures above describe the balance sheet approach to estimating and recording credit losses .

过去，很多小公司在编制月度财务报表时使用损益表法，而在年度财务报表中用资产负债表法。

In past years , many small companies used the income statement approach in preparing monthly financial statements , but used the balance sheet method in annual financial statements .

浅谈资产负债表债务法的适度稳健性

On the Proper Stability in Debt Law of Balance Sheet

损益表债务法及其与资产负债表债务法的关系研究

Income-statement Liability Method and its Relation to Balance-sheet Liability Method

新的所得税会计准则全面采用资产负债表债务法。

New income tax accounting standards adopted comprehensively balance sheet debt law .

对我国所得税会计采用资产负债表债务法问题的思考

Thoughts of Income Tax Auditing Adopting Balance Sheet - liability Method in China

在确认财务报表项目时，资产负债表债务法与损益表债务法顺序完全相反。

When confirming the project of financial sheet , two methods orders are just opposite .

损益表债务法注重时间性差异，资产负债表债务法注重暂时性差异。

The former focuses on the temporary differences while the latter emphasizes on the timing differences .

2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。

The enactment of the new2006 income tax accounting standards established by the comprehensive balance sheet debt law .

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。

Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal .

在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。

There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country .

但是现实中依旧存在诸多问题，使资产负债表债务法的贯彻不彻底，仍需要广大财会工作者去努力践行。

However , many problems still exist in reality , so that the implementation of balance sheet liability method will face more challenges .

本文首先介绍传统的企业估值方法，如资产负债表估值法、损益表估值法、基于商誉的估值法、现金流量估值法、价值创造法等。

This dissertation first introduces traditional enterprise valuation methods , such as methods based-on balance sheet or earnings statement or invisible assets and discounting net cash flow .

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 .

本文首先依据新企业会计准则下的资产负债表债务法，介绍了所得税会计核算原理与核算程序。

Firstly , based on the balance sheet liability method under the new accounting standards , this article describes the accounting principles and accounting procedures of income tax .

资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。

The basic theories about the balance sheet liability method and the income statement liability method are both from the owner 's equity theories , but the emphasis is different .

资产负债表债务法以暂时性差异扩展了时间性差异，具有明显的符合会计报表信息导向及信息相关性、可比性强的优势。

Because Balance Sheet Liability method extends the concept of time difference by temporary difference , it advantages over other methods by providing relevant and comparable information complying with accounting objection .

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 .

最后一部分是结束语，就资产负债表债务法下合并会计报表中所得税的处理进行了总结，并结合当前经济发展形势提出了研究展望。

The last part is conclusion , under the balance sheet liability method of income tax in consolidated accounting statement processing are summarized , and combining the current situation of economic development put forward research prospects .

我国新发布的所得税会计准则的一个突出变化是，强调采用资产负债表债务法，是我国所得税会计准则国际趋同的一个重要体现。

One of the main changes of the newly issued China accounting standards is to insist upon debt method based on balance sheet , which is in agreement with the mainstream of international income tax accounting processing methods .

实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。

Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means , That is the balance sheet liability method have significant incremental effect on the listed companies ' behavior of profits Smoothing .

在对两种方法进行比较研究的基础上，认真分析了针对资产负债表债务法的各种批评意见，论证了当前我国所得税会计准则采用资产负债表债务法的必要性及其现实意义。

This article firstly detailed analyses various opinion and critics of Balance Sheet-Liability Method based on comparative research on two kinds of income tax auditing method , then demonstrates necessity and operation significance of adopting Balance Sheet-Liability Method currently in our country .

从应付税款法到资产负债表债务法是一次飞跃式的转变，需要对所得税会计准则进行更深入的探讨，以增强对实务的指导。

From " Deal with the tax law " to " balance sheet debt method " is a skip-type transformation , which means that we need to do further research on the income tax accounting standards to to strengthen the guidance of practice .

最后，在此基础上对我国企业所得税会计处理方法的现状进行了分析，提出了我国企业应采取资产负债表债务法进行所得税核算的结论。

Last , on the basis of previous illustration , the writer analyzes the current situation in the use of income tax accounting treatment methods , and draws a conclusion that the balance sheet liability method is the most suitable method for us to use .

本文从会计角度，按国际财务报告准则第12号要求的资产负债表债务法，具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。

However , this paper , form an accounting perspective , analyzes the underlying theory on balance sheet liability approach of accounting for income taxes , the temporary differences and recognizing , measuring , reporting of deferred tax according to requirement of International Financial Reporting Standards No.

理解如何根据损益表和资产负债表推出间接法现金流量表。

Understand how to derive the indirect SCF from the Income Statement and the Balance Sheet .

随着会计环境的改变，资产负债观逐渐取代了收入费用观，衍生出资产负债表债务法确认暂时性差异，我国也在所得税准则中提出运用此方法。

With the change of the accounting environment , the asset-liability view take place of the income-expense view gradually . Thus , Balance sheet liability method appeared to confirm temporary difference , China proposed this method in the latest income tax standard .