balance sheet method

基本解释

Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
損益表債務法和資産負債表債務法是所得稅會計処理的兩種方法。
Along with the implementation of the new accounting standards , the enterprises is requested to adopt the balance sheet liability method.
新會計準則的實施要求企業採用資産負債表債務法進行所得稅會計処理。
The new standards eliminated the payable tax method and tax-effect-accounting method(deferral method and income statement liability method), and required adopting balance sheet liability method.
新準則取消了應付稅款法和納稅影響會計法的遞延法和損益表債務法，要求採用資産負債表債務法。