应付税款法的英文

• taxes payable method

• "应付"英文翻译    meet; deal with; cope with; ...
• "税款"英文翻译    tax payment; tax dues; tax m ...
• "法"英文翻译    law
• "应付税款" 英文翻译 :    dues; tax payable; taxes payable
• "应付税款帐户" 英文翻译 :    tax payable account
• "应付款项；应付费用；应付税款" 英文翻译 :    dues
• "应缴税金，应付税款" 英文翻译 :    taxes payable
• "应付税" 英文翻译 :    liable to duty
• "备付税款" 英文翻译 :    provision for tax
• "实付税款" 英文翻译 :    duty actually paid
• "未付税款" 英文翻译 :    unpaid tax
• "延付税款" 英文翻译 :    defferred tax
• "预付税款" 英文翻译 :    prepaid taxes; prepayment of taxes; prepayments of taxes; tax paid in advance; tax prepayments
• "支付税款" 英文翻译 :    tax payments
• "应付税的" 英文翻译 :    dutiable; liable
• "应付税金" 英文翻译 :    taxes payable
• "应付税捐" 英文翻译 :    tax payable
• "应付税利润" 英文翻译 :    tangible profit
• "应付税收益" 英文翻译 :    tangible income
• "待付税款票据" 英文翻译 :    revenue anticipation note
• "应计未付税款" 英文翻译 :    accrued taxes payable
• "估计应付税捐" 英文翻译 :    accrued taxes estimated; estimated tax payable
• "待付税款国库券" 英文翻译 :    tax anticipation bill
• "获豁免缴付税款" 英文翻译 :    exempt from duty
• "漏报应付税货品" 英文翻译 :    evade declaration of dutiable goods

• Taxes payable method
  应付税款法
• Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
  所得税会计处理方法主要分为应付税款法和纳税影响会计法。
• It is generally considered that taxes parable method follows cash basis , but tax effect accounting follows
  一般认为，应付税款法遵循了收付实现制，而纳税影响法则遵循的是权责发生制。
• 2006 the ministry of finance issued a new " enterprise accounting standards no . 18 - - income tax , " discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting , leading to the new criteria and norms in the old definition of difference , income to determine income tax expenses and losses relating to the disposal of significant differences
  2006财政部新发布的《企业会计准则第18号? ?所得税》 ，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。
• However , the author thinks : both methods follow accrual basis . the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting , while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting
  然而，笔者认为：应付税款法与纳税影响会计法都遵循了权责发生制，两者的主要区别在于，应付税款法是以税收法规为主导来处理所得税会计问题，而纳税影响会计法则是以会计法规为主导来处理所得税会计问题。