| 资产负债表债务法探析 |
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| 引用本文： | 姚新荣.资产负债表债务法探析[J].商丘职业技术学院学报,2007,6(3):52-53. |
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| 作者姓名： | 姚新荣 |
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| 作者单位： | 商丘职业技术学院,河南,商丘,476000 |
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| 摘 要： | 新企业会计准则要求采用资产负债表债务法核算所得税。资产负债表债务法是从资产负债表出发，通过比较资产负债表上列示的资产、负债，按照企业会计准则规定确定的账面价值与按照税法规定确定的计税基础，计算两者之间的差异，确定应纳税暂时性差异和可抵扣暂时性差异，进一步确认相关的递延所得税负债和递延所得税资产。
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| 关 键 词： | 账面价值 计税基础 债务法 |
| 文章编号： | 1671-8127（2007）01-0052-02 |
| 修稿时间： | 2007-03-09 |
Discussion on Balance Sheet Debt Method |
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| YAO Xin-rong.Discussion on Balance Sheet Debt Method[J].Journal of Shangqiu Vocational and Technical College,2007,6(3):52-53. |
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| Authors: | YAO Xin-rong |
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| Institution: | Shangqiu Vocational and Technical College, Shangqiu 476000,China |
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| Abstract: | New enterprise accountant the criterion request used the property debt table debt law calculation income tax, this article introduced the property debt table debt law and the profit table debt method difference as well as the property debt table debt method calculation procedure, in order to understanding and application. |
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| Keywords: | hook value the foundation of accounting tax the debt method |
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