递延法和债务法的会计处理比较

递延法和债务法都属于所得税会计中对时间性差异进行会计处理的方法，即纳税影响会计法。在所得税税率没有变动的情况下，它们的会计处理方法是相同的，但在所得税税率提高或降低时，它们的会计处理方法就有区别。由于会计利润与纳税所得之间存在时间性差异，对于某一个会计年度，所得税费用与应交所得税可能不相等，但通过时递延税款的调整，在递延税款发生和转销后的一个周期内，所得税费用之和与应交所得税之和是相等的。该文通过列表并强调表内项目排列顺序，分析了时间性差异发生和转销的过程、区别以及时递延税款、所得税费用的调整方法。

The Comparison of Deferred Accounting and Liability Accounting

Deferred Accounting and Liability Accounting both belong to lncome-tax Affected Accounting,the accounting to dispose time differentiation in incometax. when income tax rate remains unchanged, the accounting disposal of these two approaches are the same, but when income tax rate rises or decreases, the two approaches will show differences in accounting disposal. As there exists time differences between accounting, profits and after-tax income, the actually paid income tax may not be identical to due to pay in come tax. However, adjust ment of deferred tax, the total amount of the actually paid tax will be the same as the sum of the due to pay tax within the period of the occurance and tranfer of the deferred tax. Through illustration of Charts and emphaseson the order arrangement of the items in the charts, this article analyses the occurance of time differentiation andits tranfer process, differences and the adjustment of deferred tax and income tax costs.