论新所得税会计准则的资产负债表观

Discussion on Assets and Liability Under New Income Tax Accounting Standard

新所得税会计准则采用与国际所得税会计准则趋同的资产负债表债务法。文章首先概括资产负债表债务法的含义、特点及核算程序,然后通过实例揭示资产负债表债务法的基本原理,反映新准则下资产负债表债务法给企业、决策者和税务部门带来的影响。

The balance sheet liability approach under new income tax accounting standard is Similar to that used for international income tax accounting standard. This paper starts with the brief introduction of the concept, feature, and accounting procedure of the balance sheet liability approach. Then it explains the basic principle of that approach by examples and reflects its influence to enterprise, decision maker, and tax bureau.