After the issuing and implementing of"Enterprise Accountant Criterion 18th-Income tax"(new criterion),many enterprises income tax accountants processing method is changed from ta- xes payable method or deferred method to Balance Sheet Liability Method.
《企业会计准则第18号—所得税》(简称新准则)颁布实施后,必然有许多企业的所得税会计处理方法从应竹税款法或递延法改为资产负债表债务法。
Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result.
递延法、债务法常常被单一地采用而忽略其他方法的优越性,致使反映的所得税信息片面,会计处理结果出现错误。