专项应付款和递延收益是企业会计核算中两个重要的项目,都跟政府拨款有一定的关系,但是两者由于性质不同,在会计核算方面具有一定的差距。文章在对专项应付款和递延收益进行简单介绍的基础上,分析两者在核算方面的区别。 The special accounts payable and deferred income are two important items in the accounting of enterprises, all of which have a certain relationship with the government appropriation. However, due to their different nature, the two have a certain gap in accounting. Based on the brief introduction of special payables and deferred income, the article analyzes the differences between the two in terms of accounting.