Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
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