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.
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.
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.
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.
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.
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。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
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。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
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