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递延资产是指企业发生的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、固定资产修理支出、租入固定资产的改良支出及摊销期限在一年以上的其他待摊费用。从递延资产的特征可以看出,它实质是一种长期待摊费用,其性质与“待摊费用”科目是相同的,所不同的只是摊销期限。但是,在会计核算中因为采用二个不同的会计科目(帐户)反映这二种费
Deferred assets refer to all expenses occurred in the enterprise that can not be included in the current profits and losses and should be amortized in installments in future years, including start-up expenses, expenses for repairing fixed assets, improved expenditures for renting fixed assets and amortization period of one year Above other prepaid expenses. From the characteristics of deferred assets, it can be seen that it is essentially a long-term deferred expense whose nature is the same as that of “deferred expense” except that the amortization period is the same. However, accounting for the use of two different accounts (accounts) reflect these two kinds of fees