deferral method

常见例句

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.
債務法以現行成本或公允價值爲計量屬性，稅率變動立即調整賦予遞延稅款未來意義，發生轉廻整個期間配比性更好，更具相關性。
The new standards eliminated the payable tax method and tax-effect-accounting method(deferral method and income statement liability method), and required adopting balance sheet liability method.
新準則取消了應付稅款法和納稅影響會計法的遞延法和損益表債務法，要求採用資産負債表債務法。