Around the main idea of \'defer\',the writer discussed Mahler\'s symphonies with its tonality,themes and musical imagery and other aspects in four parts,and explored both of their features and manifestation mode on \'relevance\',\'transitivity\' and \'oneness\' in depth.

After the issuing and implementing of"Enterprise Accountant Criterion 18th-Income tax"(new criterion),many enterprises income tax accountants processing method is changed from ta- xes payable method or deferred method to Balance Sheet Liability Method.

Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result.