所得税会计中递延法和债务法的区别是（） -题库考试答案搜索网

所得税会计中递延法和债务法的区别是（）

单选题

2021-09-01 20:15

A、税率变更时，债务法不调整递延税款账面余额，而递延法则要调整
B、税率变更时，债务法要调整递延税款账面余额，而递延法则不调整
C、时间性差异影响纳税的金额要递延到以后各期
D、时间性差异影响纳税的金额在本期确认，不递延到以后各期

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正确答案

B

试题解析

标签：联大河南大学财务会计

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