第二部分(3-4章)--分析问题上海翻译公司
       Part 2 (Chapters 3&4) – Analyze issues

1.理论阐述: 介绍资产负债观和收入费用观两种准则制定理念的内容、二者的区别联系; 针对两种理念对税前会计利润与应税所得之间的差额的分类不同, 介绍了三种不同的差异类型--时间性差异、永久性差异、暂时性差异的概念; 并由此引出了四种不同的所得税会计核算方法—应付税款法、递延法、损益表债务法、资产负债表债务法, 对资产负债表债务法和损益表债务法的异同进行了重点分析。
       Theoretical demonstrations: introduces the contents of, the differences between and the relations between the two concepts for establishing the accounting standards – the balance sheet approach and the income & expense approach. Specific to the two concepts’ different classifications of the differences between pre-tax accounting profit and taxable income, introduces the concepts of three different types of differences – timing difference, permanent difference and temporary difference. In addition, this part also gives four different income tax accounting methods – payable tax method, deferral method, profit and loss statement liability method and balance sheet liability method – and focuses on the analysis of the differences and common points between the profit and loss statement liability method and balance sheet liability method.

第三部分—得出结论
       Part 3 - Conclusions

通过对资产负债观与收入费用观下我国新旧所得税准则的具体差异比较, 得出结论。由于暂时性差异的引入, 使得递延所得税资产(负债)的确认对我国会计信息的计量产生了重大的影响。与现阶段我国经济发展阶段相适应, 与收入费用观相比, 采用资产负债表债务法核算企业所得税, 无论从理论上、还是实际上, 更能反映会计的本质, 更能为会计信息使用者提供客观、真实、公允的会计信息, 促进我国经济发展影音翻译。
       Through comparing the specific differences between the old and new income tax accounting standards in China under the balance sheet approach and the income & expense approach, this paper has come to some conclusions. Due to the introduction of the “temporary difference” concept, the recognition of the deferred income tax assets (liabilities) has significant impact on the measurement of the accounting information in China. Specific to the current economic development stage in China, either theoretically or practically, the balance sheet liability method, rather than the income & expense approach can better reflect the nature of accounting and is more feasible to provide accounting information users with objective, true and faire accounting information and promote the economic development of China.