Deferred tax asset and liability accounts must be recalculated to reflect changes to the expected tax rates at the time temporary differences will reverse.

• 在进行递延所得税会计处理时，考虑到时间性差异转回时税率变化的影响，在预期未来所得税税率会发生变化时需要重新估算递延所得税资产和债务。