内容摘要：

新会计准则已将资产负债观的收益核算理念全面渗透到所得税会计核算中。本文以所得税会计的理论基础为前提，在对资产负债观下所得税会计处理的基础上，详细论述了暂时性差异与递延所得税负债（或资产）的确认、计量和列示。

关键词：收入费用观　资产负债观　所得税会计

abstract：the idea of income accounting under the asst-liability concept has been fully applied into income tax accounting after the implementation of the new accounting standards.based on theories of income tax accounting,this article makes a detailed analysis on temporary discrepancies and the determination,measurement and reporting of deferred income tax liability（or asset）.

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