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.Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.How to carry out the adjust- ment is discussed in this paper.