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income statement liability method
相关语句
  损益表债务法
     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
     Income and Expense Statement
     收入支出表
     Reconstruction of the Income Statement Elements
     重新构建利润报表要素
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     education and income.
     二、研究生教育服务产品性质的界定;
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     the statement of witness;
     对稽查对象陈述的审查判断;
短句来源
     On the Statement of the Party
     当事人陈述探微
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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...

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。

With the deepening of the reform of accounting and tax system,Income Tax Accounting has become a hot topic. The Ministry of Finance proclaimed Income Tax Accounting Standard (draft). To the Income Tax Accounting Standard (draft),the author summarizes the characteristics of the standard and analyzes its crucial points-the method of accounting for Income Tax. The author also claims that taxes payable method and deferred method should be abolished u and Balance Sheet Liability...

With the deepening of the reform of accounting and tax system,Income Tax Accounting has become a hot topic. The Ministry of Finance proclaimed Income Tax Accounting Standard (draft). To the Income Tax Accounting Standard (draft),the author summarizes the characteristics of the standard and analyzes its crucial points-the method of accounting for Income Tax. The author also claims that taxes payable method and deferred method should be abolished u and Balance Sheet Liability Method will be our objective of reform. Meanwhile,the accounting transactions should be recorded with Income Statement Liability Method.

随着会计和税制改革的不断深入,所得税会计再次成为人们讨论的热点。财政部新颁布了《所得税会计准则》,本文对所得税准则的特点进行了总结,对其核心内容——所得税会计处理方法进行了分析。提出应废止应付税款法和递延法,将资产负债表债务法作为改革的目标,会计实务暂时仍应统一使用损益表债务法的观点。

 
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