One More Reason to Revise Statement 96.
指出美国财务会计准则委员会第96号公告在递延税账户解释和税率变动调整上的两个缺陷，通过分期付款销售与税收折旧的对比分析，说明现行准则的问题。
Abstract Focuses on two important deficiencies in the Financial Accounting Standards Board's FAS 96 accounting convention, the interpretation of the deferred tax account and the adjustment of the deferred tax account for changes in the federal corporate tax rates. Assets and deferred taxes; Comparison of installment sales and tax depreciation; Tax law changes.