资产负债表债务法教学难点问题探讨

Discussion on Several Teaching Problems of Balance Sheet Liability Method

相比应付税款法和利润表债务法,资产负债表债务法无论是从会计理念和会计处理方法还是计税差异等方面都发生了根本变化,再加上该业务的复杂性及其同时涉及税法和所得税准则等多项会计准则,所以学生在学习过程中面临着诸多疑问和困惑,本文对这些疑问和困惑进行了梳理和探讨。

Compared with the tax payable method and income statement debt method, the balance sheet debt method is a new method with some fundamental change of the accounting concepts and accounting treatment and tax differences.It combines with the com-plexity of the business and relates to the tax and income tax criterion and a number of accounting standards.So students face many ques-tions and confusions in their learning.Our discussion on these questions and confusions will be of much help for students’ understanding.