递延法与债务法的研究新探  

A Study on Deferral Method and Liability Method

作　　者：胡晓东[1] 

机构地区：[1]中南民族大学管理学院,湖北武汉430074

出　　处：《财会通讯（学术版）》2005年第2期57-59,共3页Communication of Finance and Accounting

摘　　要：递延法以历史成本为计量属性,税率变动不调整导致暂时性差异转回期间不配比。债务法以现行成本或公允价值为计量属性,税率变动立即调整赋予递延税款未来意义,发生转回整个期间配比性更好,更具相关性。Deferral method was calculated with historical cost. Liability method was calculated with present cost or fair value. 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.

关 键 词：递延法 债务法 配比性原则 相关性原则 

分 类 号：F230[经济管理—会计学]