助手标题  
全文文献 工具书 数字 学术定义 翻译助手 学术趋势 更多
查询帮助
意见反馈
   statement liability method 的翻译结果: 查询用时:0.007秒
图标索引 在分类学科中查询
所有学科
更多类别查询

图标索引 历史查询
 

statement liability method
相关语句
  表债务法
     Analysis on the Balance Sheet Liability Method——in comparison with the income statement liability method
     试析资产负债表债务法——兼与损益表债务法的比较
短句来源
  相似匹配句对
     On Civil Liability of False Statement of Professional Service Agency
     专业中介服务机构虚假陈述民事责任研究
短句来源
     Research On the Civil Liability For Stock Underauthors' False Statement
     证券承销商虚假陈述民事责任研究
短句来源
     On the Employer's Liability
     雇主责任探析
短句来源
     the statement of witness;
     对稽查对象陈述的审查判断;
短句来源
     Lawyer statement
     律师声明
短句来源
查询“statement liability method”译词为用户自定义的双语例句

    我想查看译文中含有:的双语例句
例句
没有找到相关例句


The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference. In the paper,the author makes comparison between flow through method and method of accounting for deferred tax, deferral method and liability method, income, statement liability method and balance sheet liability method. In conclusion, the author states that the balance sheet: liability method is the best...

The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference. In the paper,the author makes comparison between flow through method and method of accounting for deferred tax, deferral method and liability method, income, statement liability method and balance sheet liability method. In conclusion, the author states that the balance sheet: liability method is the best method of accounting for income tax in China.

税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致,产生的计税差异可分为永久性差异和暂时性差异。通过对应付税款法与纳税影响会计法、递延法和债务法进行全面的比较,提出我国适用于资产负债表债务法。

The "Time differences" concept and deferred method for income tax has been recognized and further developed in the international accounting field. Nowadays as china is accelerating its mixing with the international process, it is a necessary trend to use "temporary differences" concept and balance sheet liability method to deal with it in Income tax accounting. By analyzing the two kinds of different concept and comparing balance sheet liability method and income statement liability method, the paper make...

The "Time differences" concept and deferred method for income tax has been recognized and further developed in the international accounting field. Nowadays as china is accelerating its mixing with the international process, it is a necessary trend to use "temporary differences" concept and balance sheet liability method to deal with it in Income tax accounting. By analyzing the two kinds of different concept and comparing balance sheet liability method and income statement liability method, the paper make a exposition for the using and developing of balance sheet liability method in China.

所得税“时间性差异”的概念和债务法的处理方法在国际上已有了进一步的认识和发展,在当今我国会计的国际化进程加快的情况下,引入“暂时性差异”的概念并采用资产负债表债务法来进行该差异的处理是所得税会计的发展趋势。本文通过对两种差异的深入研究及对资产负债表债务法与损益表债务法的比较分析,对资产负债表债务法在我国采用的现实基础及发展前景进行阐述。

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.The former focuses on the temporary differences while the latter emphasizes on the timing differences.When confirming the project of financial sheet,two methods orders are just opposite.If the balance sheet liability method is used in the accounting standard of income tax in China,it will have great significance both...

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.The former focuses on the temporary differences while the latter emphasizes on the timing differences.When confirming the project of financial sheet,two methods orders are just opposite.If the balance sheet liability method is used in the accounting standard of income tax in China,it will have great significance both in theory and in practice

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。损益表债务法注重时间性差异,资产负债表债务法注重暂时性差异。在确认财务报表项目时,资产负债表债务法与损益表债务法顺序完全相反。我国制定所得税会计具体准则时,应使用资产负债表债务法。

 
<< 更多相关文摘    
图标索引 相关查询

 


 
CNKI小工具
在英文学术搜索中查有关statement liability method的内容
在知识搜索中查有关statement liability method的内容
在数字搜索中查有关statement liability method的内容
在概念知识元中查有关statement liability method的内容
在学术趋势中查有关statement liability method的内容
 
 

CNKI主页设CNKI翻译助手为主页 | 收藏CNKI翻译助手 | 广告服务 | 英文学术搜索
版权图标  2008 CNKI-中国知网
京ICP证040431号 互联网出版许可证 新出网证(京)字008号
北京市公安局海淀分局 备案号:110 1081725
版权图标 2008中国知网(cnki) 中国学术期刊(光盘版)电子杂志社