跨期攤配 的英文怎麼說
中文拼音 [kuàqītānpèi]
跨期攤配
英文
over period allocation-
It has been focused on three fields : one is the nature of income tax accounting, another is the tendency about institution of working out standards, the other is the degree and method about inter - period allocation of income taxes
美國所得稅會計的研究主要集中在三個問題上:一是所得稅的本質;二是準則制訂機構的傾向;三是所得稅跨期攤配的程度與方法。其中矛盾的焦點又集中在遞延法和債務法的選擇上。
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