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英语翻译这个关于balance sheet income taxthe effect on the balances s

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英语翻译
这个关于balance sheet income tax
the effect on the balances sheet have always been an after-though,it also said that expenses are incurred by definition only by reducing or giving up assets or incurring or increasing liabilities so deferred taxes automatically became an issue for the balance sheet.
tax payable method is reasonable to assume that tax epense for a period is the tax that must be paid for that period.Changes in profit after tax were caused by the vagaries of income tax legislation.Profit after tax should be decreased if more tax was payable.
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我们的问题是关于balance sheet approach和tax payable method.有人可以帮我解释下这个问题么,英文定义,
英语翻译这个关于balance sheet income taxthe effect on the balances s
决算表手段的缺陷在其滞后性,即便其能依照支出的定义——资产的减少或丧失,债务的累增或发生——对产生的支出进行及时认定,但缓征的税额依然注定了决算表的滞后性.
待缴税额手段对税务支出进行了合理的解释,解释认为税务支出是阶段性的应偿税负.税后净利根据税法施用的不同而变动.税后净利将因新增税负而下降.