纳税影响会计法的英文

• tax effect accounting method

• "纳税"英文翻译    pay taxes
• "影响"英文翻译    influence; affect
• "会计法"英文翻译    accountancy law; accounting ...
• "纳税影响法" 英文翻译 :    tax effect method
• "汇率变动影响会计核算" 英文翻译 :    accounting for the effects of changes in foreign exchange rates
• "关税影响" 英文翻译 :    tariff effect
• "租税影响数" 英文翻译 :    tax effects
• "会计法" 英文翻译 :    accountancy law; accounting act; accounting low; financial law; fiscal law; law of accounts; the accounting law
• "对冲会计法" 英文翻译 :    hedge accounting
• "公共会计法" 英文翻译 :    public account law
• "购买会计法" 英文翻译 :    acquisition accounting
• "会计法案" 英文翻译 :    accounting legislation
• "会计法规" 英文翻译 :    accounting code; accounting legislation; accounting regulation
• "会计法规［条例" 英文翻译 :    accounting code
• "混合会计法" 英文翻译 :    hybrid accounting method
• "激进会计法" 英文翻译 :    aggressive accounting
• "权益会计法" 英文翻译 :    equity accounting; equity method of accounting
• "通俗会计法" 英文翻译 :    temporal accounting
• "资金会计法" 英文翻译 :    fund accounting approach
• "纳税会计" 英文翻译 :    taxable accounting
• "会计的应计法" 英文翻译 :    accrual in fiduciary accounting; accrual method of accounting
• "预算及会计法" 英文翻译 :    budget and accounting act
• "会计立法，会计法规" 英文翻译 :    accounting legislation
• "无法估计他的影响会有多深远。" 英文翻译 :    a teacher affects eternity; he can never tell where his influence stops. h. b. adams, american historian
• "国际金融及会计法" 英文翻译 :    international finance and fiscal law

• Tax effect accounting method
  纳税影响会计法
• 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。
• 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。