递延法的英文
deferral method
deferred method
例句与用法
- The focal point is the choice deferred and liability method . from now on , it has experienced three phrases : " liability method - deferred method - liability method "
从研究所得税会计至今,美国大约经历了“债务法- - -递延法- - -债务法”三个阶段。 - It has been focused on three fields : one is the nature of income tax accounting , another is the tendency about institution of working out standards , the other is the degree and method about inter - period allocation of income taxes
美国所得税会计的研究主要集中在三个问题上:一是所得税的本质;二是准则制订机构的倾向;三是所得税跨期摊配的程度与方法。其中矛盾的焦点又集中在递延法和债务法的选择上。