递延法

国际会计准则采用可接受的递延法；

International Accounting Principles adopts the accepted deferred method .

加拿大采用递延法；

Canada employs deferred method .

三是所得税跨期摊配的程度与方法。其中矛盾的焦点又集中在递延法和债务法的选择上。

The focal point is the choice Deferred and Liability Method .

递延法与债务法的研究新探

A Study on Deferral Method and Liability Method

决策中的延迟选择行为递延法以历史成本为计量属性，税率变动不调整导致暂时性差异转回期间不配比。

The Choice Deferral in Decision Making Deferral method was calculated with historical cost .

递延法和债务法的会计处理比较

The Comparison of Deferred Accounting and Liability Accounting

法国、日本采用合并报表中的递延法或债务法。

France and Japan adopt the debt method or the deferred method of consolidated financial statement .

新会计准则废除递延法采用债务法，是顺应财务会计的发展需要，同时也与国际会计准则保持一致。

The new accounting norms with the adoption of liability method can adapt to the development of financial accounting and be in accordance with international accounting norms .

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 .

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 .

本文正是根据实际案例的具体情况和特殊性，在《方法与参数》的基本理论体系和分析框架下，提出投产期费用递延法，这也是本文在理论和方法上的创新点所在。

On the bases of a practical case , a new method - Charge-deferring Method for Initial Production-has been created and discussed in detail , which is the innovation of this dissertation .

首先详细介绍资产负债法与递延配比法，并采用对比的方法进行详细分析。

At first introducing the balance sheet method and deferred ratio method clearly , and comparing the similarities and differences of these methods .

结合国际保险会计发展的现状与未来趋势并结合我国实际国情，建议使用递延配比法对保险合同取得成本进行会计处理。

Combing with the development status and future trends of domestic and foreign insurance accounting , we suggest using the deferred ratio method .

本文的观点是建议对原保险合同取得成本采用递延配比法，这样更利于保险公司的发展。

The view of this paper recommends the original insurance contract adopts the deferred ratio method , which have a better benefit for the development of insurance company .

文章根据我国国情并借鉴国外现有的研究成果，提出了我国套期保值会计的构想，即在以历史成本为主的计量模式下，采用在递延时间上严格限定的综合性递延套期保值会计法。

This paper puts forward the frame of hedging accounting in our country based on the situation of our country and foreign research , which is the comprehensive method that the deferred time should be confined strictly under historical-cost measurement pattern .