在社会和企业的发展的过程当中,离不开会计问题的处理,对企业财务状况最了解的部门就是会计。在处理会计问题的过程中涉及到递延收益。从国际会计角度进行分析,我国的会计准则中对于递延收益的应用范围非常有限,只体现在收入准则与租赁准则中。本文对递延收益问题进行了系统的分析与探讨。 In the process of social and business development, can not be separated from the accounting problems, the most understanding of corporate financial position of the department is accounting. Deferred revenue is involved in the accounting process. From the perspective of international accounting analysis, our country’s accounting standards for the application of the scope of deferred income is very limited, only reflected in the income guidelines and leasing guidelines. This paper systematically analyzes and discusses the problem of deferred income.