blue**ile7122010-03-19TA获得超过218个赞关注应纳税所得额=90-3-12.75+3=77.25应交所得税=77.25*33%递延税资**=（6-3）*33%递延税负债=12.75*33%借：递延税资**所得税费用贷：递延税负债应交所得税