对所得税会计处理两种方法的比较与评价

Comparison and Assessment on Two Methods for Accounting Income Taxes

通过对“递延法”和“债务法”在会计处理上存在的不同特点及利弊的比较认为，“债务法”无论从理论还是从应用的角度出发，都具有更广阔的前景，因此，现阶段推行“债务法”具有十分重要的意义．

Compared the different characteristics between deferal method and liabilites method, both the advantages and disadvantages of each method become clear. Based on this comparison, the liabilites method stands out which has demonstrated the character of strong theoretical reasoning poWer and broad practical feasiblity. Thus liabilites method has its broad prospects. It is of great significance in practice to spread out mis method.nowadays.