Amortisation on intangible assets and deferred assets 無(wú)形資產(chǎn)遞延資產(chǎn)攤銷
Other deferred assets 其它遞延資產(chǎn)
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized 各種遞延資產(chǎn)的未攤銷余額應(yīng)當(dāng)在會(huì)計(jì)報(bào)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 第二十三條資產(chǎn)分為流動(dòng)資產(chǎn)、長(zhǎng)期投資、固定資產(chǎn)、無(wú)形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。
For accounting treatment , assets are normally divided into cur ? rent assets , long - term investments , fixed assets , intangible as ? sets , deferred assets and other assets 資產(chǎn)分為流動(dòng)資產(chǎn),長(zhǎng)期投資,固定資產(chǎn),無(wú)形資產(chǎn),遞延資產(chǎn)和其他資產(chǎn)。
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 第五章介紹對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則12號(hào)的理解,包括國(guó)際會(huì)計(jì)準(zhǔn)則12號(hào)所得稅修訂,國(guó)際會(huì)計(jì)準(zhǔn)則的資產(chǎn)負(fù)債表負(fù)債法及其運(yùn)用,遞延所得稅資產(chǎn)和遞延所得稅負(fù)債的計(jì)量與披露。
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 與流動(dòng)資產(chǎn)相比,長(zhǎng)期資產(chǎn)是指在超過(guò)一年的時(shí)間內(nèi)變現(xiàn)或者耗用的資產(chǎn),通常分為固定資產(chǎn)、無(wú)形資產(chǎn)及遞延資產(chǎn)。
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 遞延資產(chǎn)是指不能全部記入當(dāng)期損益,應(yīng)當(dāng)在以后年度內(nèi)分期記入的各項(xiàng)費(fèi)用,包括開辦費(fèi),租汝固定資產(chǎn)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 第三十二條遞延資產(chǎn)是指不能全部計(jì)入當(dāng)年損益,應(yīng)當(dāng)在以后年度內(nèi)分期攤銷的各項(xiàng)費(fèi)用,包括開辦費(fèi)、租入固定資產(chǎn)的改良支出等。