balance sheet method

基本解释

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。
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。