一、摊提法的原理摊提法是笔者对递延法和债务法进行整合后，提出来的一种新的所得税时间性差异核算方法。其原理可概括地表述为：以递延法计算的所得税费用作为当期损益计入“所得税”，以债务法计算的应纳税时间性差异的影响纳税的金额计入“递延税款”，以税法计算的金额作 First, the principle of amortization method Amortization method is the author of deferred law and debt law after the consolidation, put forward a new income tax time difference accounting. The principle can be summarized as follows: Income tax expense calculated by deferred taxation method is included as “income tax” in the current profit and loss, and the amount affected by time difference of tax liability calculated by the debt method is included in “deferred tax” Tax law for the calculation of the amount made