现阶段,应付税款法和资产负债表债务法两种核算方法并行,主要用于调整财务会计与税务会计之间的差异。企业财务会计工作者需要明晰两种核算方法的主要内容与基本程序,结合工作实际,对深化财税制度改革进行深入思考。 At this stage, the tax accounting method and balance sheet liability method of two accounting methods in parallel, mainly for the adjustment of financial accounting and tax accounting differences. The enterprise financial accounting workers need to clarify the main contents and basic procedures of the two accounting methods, and in-depth consideration of deepening the reform of the fiscal and taxation system in light of the actual work.