所得税费用的金额直接受到递延所得税确认与计量的影响,而会计人员的职业判断对于递延所得税的确认和计量显得尤为重要。本文通过分析X公司递延所得税的转回问题,解读会计职业判断在会计实务中的重要影响进而得出相关启示。 The amount of income tax expense is directly affected by the recognition and measurement of deferred income tax, and the occupational judgment of accounting staff is particularly important for the recognition and measurement of deferred income tax. By analyzing the problem of the transfer of deferred income tax of Company X, this article explains the important influence of accounting profession judgment in accounting practice and then draws some enlightenments.