资产负债表债务法下所得税会计中最难理解的问题是负债的账面价值与其计税基础不同产生的暂时性差异。本文针对此问题,从数学等式和会计等式两个方面进行了详细、系统地分析和解读,以此提高广大企业会计和教学工作者对所得税会计的正确理解和运用。 The most difficult problem to understand in the income tax accounting under the balance sheet debt method is the temporary difference between the book value of the liability and its tax base. This article aims at this problem, from the mathematics equation and the accounting equation two aspects of the detailed and systematic analysis and interpretation, in order to improve the majority of corporate accounting and teaching staff of the correct understanding and application of income tax accounting.