3) Coping
[英]['kəʊpɪŋ] [美]['kopɪŋ]
应付方法
1.
Research on Sports Activity as a Coping Means to Examination Stress;
体育活动作为考试应激的应付方法研究
5) taxes payable method
应付税款法
1.
Before the implementation of new accountant standards,most enterprises have adopted taxes payable method to carry out accountant treatment on income tax.
新会计准则实施前,大多数企业都采用应付税款法对所得税进行会计处理,而新实施的会计准则要求企业改用资产负债表债务法进行核算,两种核算方法存在较大的差别。
2.
The current accounting methods of income tax prevailing in the world are taxes payable method and tax effect accounting method.
国际上流行的所得税会计处理方法有应付税款法和纳税影响会计法,我国会计实务中则针对不同性质的差异采用不同的所得税会计处理方法。
6) tax payable method
应付税款法
1.
Differentia Between the Tax Payable Method and Tax-affect-accounting Method;
应付税款法和纳税影响会计法之比较
2.
Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result.
在进行企业所得税会计核算时,可采用应付税款法和纳税影响会计法。
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参考词条