关于所得税会计中资产负债表债务法的研究

A Study on the Balance Sheet Liability Approach of Accounting for Income Taxes

损益表债务法由“收入/费用观”产生时间性差异,资产负债表债务法由“资产/负债观”产生暂时性差异,反映内容更全面,方法更科学。我国将制定的所得税会计准则,应定位于资产负债表债务法。

The income a/c-debt method produces the timing differences according to the viewpoint of income/cost. The balance sheet liability approach produces the temporary differences according to the viewpoint of sheet/liability.