Amortisation on intangible assets and deferred assets 无形资产递延资产摊销
Other deferred assets 其它递延资产
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized 各种递延资产的未摊销余额应当在会计报表中列示。
Article 23 assets shall normally be divided into current assets , long - term investments , fixed assets , intangible assets , deferred assets and other assets 第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
For accounting treatment , assets are normally divided into cur ? rent assets , long - term investments , fixed assets , intangible as ? sets , deferred assets and other assets 资产分为流动资产,长期投资,固定资产,无形资产,递延资产和其他资产。
The fifth part is introduction of ias 12 understanding , including revise of ias 12 , how to use balance sheet debt method , measurement and disclosure of deferred assets and deferred liabilities 第五章介绍对国际会计准则12号的理解,包括国际会计准则12号所得税修订,国际会计准则的资产负债表负债法及其运用,递延所得税资产和递延所得税负债的计量与披露。
In - contrast to current assets , long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition , which are normally divided into fixed assets , intangible assets and deferred assets 与流动资产相比,长期资产是指在超过一年的时间内变现或者耗用的资产,通常分为固定资产、无形资产及递延资产。
Deferred assets refer to all the expenses that could not be ac ? counted as current profit or loss totally but should be periodi ? cally amortized in future years , including organization expens ? es , expenditures incurred in major repair and improvement of the rented in fixed assets etc 递延资产是指不能全部记入当期损益,应当在以后年度内分期记入的各项费用,包括开办费,租汝固定资产的改良支出等。
Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc 第三十二条递延资产是指不能全部计入当年损益,应当在以后年度内分期摊销的各项费用,包括开办费、租入固定资产的改良支出等。