所得税跨期摊配方法评析

Interperiod Tax Allocation's Discussion

文章通过对所得税跨期摊配方法的比较评价，认为负债法由于理论上的合理性，实践上的可行性，是未来发展方向。

The paper determines management procedures for interperiod tax allocation totiming difference, according to different time of recognition of incomes and expenses byaccounting standards and taxation. By way of contrast and analysis of interperiod tax allocationmethod, the writers consider that liability method shows developmental direction in the futurebecause of it's rationalization in theory and practicability in practice.