This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

An very important change of the new accounting principles is transaction from asset-liability view to income-expense view,the hasic of accouting theory.

This study has introduced the relationships between the asset-liability view and the accounting objectives,the measurement of income and assets.

This paper starts from the concept of assets and liabilities and focuses on the embodiment in new accounting standards.

According the deployment of the Ministry of finance,all enterprises must implement the accounting system holding the Balance Sheet ideas,thus,it is very urgent to study how to improve financial performance indicators of performance evaluation of railway enterprises under the Balance Sheet ideas.

The Statistical Research on Asset-Liability of Commercial Banks in Our Country;