全面解析资产负债表债务法

新的企业所得税会计准则摒弃了原准则中允许企业采用的应付税款法及纳税影响会计法（包括递延税款法和损益表债务法），而要求企业只能采用资产负债表债务法对所得税进行会计核算。文中旨在对资产负债表债务法进行一个全面的解析，对资产负债表中有可能产生暂时性差异的项目进行了列举，并以案例分析的形式阐述了资产负债表债务法的整个核算过程。

All-Round Analysis of Balance-Sheet Asset/Liability Method

The new accounting standards of income tax abandon the tax payable method and the tax-effect accounting method adopted in the original standards （including deferred method and income-statement asset/liability method）,but require the enterprise to adopt the balance-sheet asset/liability to account the income tax only. In order to give a comprehensive analysis about the balance-sheet asset/liability method, this paper lists projects in the balance sheet that may cause temporary difference, and elaborates the whole calculation process of the asset/liability method in the form of case analyses.