deferral method

基本解釋

When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
債務(wù)法以現(xiàn)行成本或公允價值爲(wèi)計量屬性，稅率變動立即調(diào)整賦予遞延稅款未來意義，發(fā)生轉(zhuǎn)廻整個期間配比性更好，更具相關(guān)性。
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.
新準(zhǔn)則取消了應(yīng)付稅款法和納稅影響會計法的遞延法和損益表債務(wù)法，要求採用資産負(fù)債表債務(wù)法。