| 损益表债务法与资产负债表债务法的比较分析 |
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| 引用本文： | 杨玉婷.损益表债务法与资产负债表债务法的比较分析[J].新乡师范高等专科学校学报,2009,23(2):96-99. |
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| 作者姓名： | 杨玉婷 |
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| 作者单位： | 河南省会计学校,河南,郑州,450003 |
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| 摘 要： | 虽然资产负债表债务法和损益表债务法,都被称为债务法,也有一些共同特点,但是,两种方法却有着根本的不同。文章对体现收入费用观的损益表债务法和体现资产负债观的资产负债表债务法,进行了比较分析,阐述了两者的差异及其产生的原因。研究两种方法的差异,旨在帮助人们正确理解新准则,更好地掌握和运用资产负债表债务法。
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| 关 键 词： | 差异 递延所得税 所得税费用 |
The Comparative Analysis Between the Obligation Method of Balance Sheet and the Obligation Method of Income Statement |
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| YANG Yu-ting.The Comparative Analysis Between the Obligation Method of Balance Sheet and the Obligation Method of Income Statement[J].Journal of Xinxiang Teachers College,2009,23(2):96-99. |
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| Authors: | YANG Yu-ting |
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| Institution: | YANG Yu-ting |
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| Abstract: | Although called obligation way,and having some common characters as well,the obligation method of balance sheet and the obligation method of income statement,have basic distinctions.The paper compares the obligation method of income statement that reflect views of the income expense with the obligation method of balance sheet that reflect views of the property liability,and carrys on more analyses,and elaborates differences and causes between them.Study on two kinds of difference of method in order to help people comprehend new standard exactly,and have a good command of balance sheet obligation method. |
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| Keywords: | difference pass to postpone income tax income tax expense |
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