损益表债务法把本期由于时间性差异产生的影响纳税的金额 ,递延和分配到以后各期 ,并同时转回已确认的时间性差异对所得税的影响金额 ,在所得税率变更时 ,需要调整递延税款账面余额的一种会计处理方法。资产负债表法是指按预计转回年度的所得税率计算其纳税影响数 ,作为递延所 Income Statement The liability method defers and defers the amount of tax impact of the current period due to the difference in time period to the subsequent periods and at the same time reverses the amount of the effect of the confirmed time difference on the income tax. When the income tax rate is changed, An approach to accounting for adjusting the carrying amount of deferred tax. The balance sheet method refers to the tax impact calculation based on the income tax rate estimated to be transferred back as the deferred income