1) equal instalment system
均等分摊法;均等分摊法
2) average allocation method
平均分摊法
4) Amortized analysis
均摊分析
5) Equal distribution method
均等分配法
6) average sale method
平均摊销法
1.
The article expounds the features of the accounting act influenced by taxation,analyses two methods of deferment and liability are used when the accounting act is influenced by taxation and shows their defects and then raises the average sale method to make up for the deficiency.
阐述了纳税影响会计法的特点,分析了具体运用纳税影响会计法时所使用的递延法和债务法两种方法,指出这两种方法各自的缺点,进而提出平均摊销法,以弥补上述两种方法的不足。
补充资料：均等
平均；相等：机会～。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条