作 者: ;
机构地区: 广东外语外贸大学国际工商管理学院
出 处: 《财会通讯(学术版)》 2007年第4期89-91,共3页
摘 要: 本文从影响所得即净资产变动(基于经济收益观)的交易或事项出发,分析了时间性差异与暂时性差异的成因,探索利润表债务法与资产负债表债务法的设计思路。在此基础上,提出易于与税法衔接简化的资产负债表债务法——发生额资产负债表债务法。 This paper analyzes the cause of the timing difference and temporary difference,and explores the way used to design the income-statement and the balance-sheet liability method,from the angle of the exchange contingency,which have a deep influence on the income and the net asset(in an economic income context) .Basing on the pre-analysis,we bring forward a new balance-sheet liability method-accrual balance-sheet liability method,which is simplified and more interrelated with the tax law.