A借：所得税贷：应交税费应交所得税B借：所得税递延所得税资产贷：应交税费应交所得税C借：借：所得税递延所得税资产贷：应交税费应交所得税递延所得税负债D借：所得税贷：应交税费应交所得税递延所得税负债