the basic theories about the balance sheet liability method and the income statement liability method are both from the owner's equity theories, but the emphasis is different.
资产负债表债务法和损益表债务法的理论基础都是业务权益理论,但侧重点不同。
if the balance sheet liability method is used in the accounting standard of inco…
我国制定所得税会计具体準则时,应使用资产负债表债务法。
balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
资产负债表债务法,从本质上满足了对会计主体全面收益进行所得税会计处理的要求,与全面收益观一道确立起来。