损益表法

另一种办法叫损益表法，重点放在预估当期的坏账损失上。

An alternative method , called the income statement approach , focuses upon estimating the uncollectible accounts expense for the period .

过去，很多小公司在编制月度财务报表时使用损益表法，而在年度财务报表中用资产负债表法。

In past years , many small companies used the income statement approach in preparing monthly financial statements , but used the balance sheet method in annual financial statements .

损益表债务法及其与资产负债表债务法的关系研究

Income-statement Liability Method and its Relation to Balance-sheet Liability Method

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。

When confirming the project of financial sheet , two methods orders are just opposite .

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。

The former focuses on the temporary differences while the latter emphasizes on the timing differences .

损益表债务法和资产负债表债务法是所得税会计处理的两种方法。

Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal .

在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。

There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country .

因此，我国无需取消损益表债务法，而应允许企业采用两者之一来确认交易或事项的未来纳税影响。

It is suggested that the future tax influence about transition or item based on the income-statement liability method or the balance-sheet liability method should be allowed .

本文首先介绍传统的企业估值方法，如资产负债表估值法、损益表估值法、基于商誉的估值法、现金流量估值法、价值创造法等。

This dissertation first introduces traditional enterprise valuation methods , such as methods based-on balance sheet or earnings statement or invisible assets and discounting net cash flow .

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

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 .

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。

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 .

然后，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面对应付税款法、递延法、损益表债务法和资产负债表债务法进行了探讨。

After that , by the theory and the contrast analysis , the writer illustrates taxes payable method , deferred method , income statement liability method and balance sheet liability method .