| 1. | Amortisation on intangible assets and deferred assets
无形资产递延资产摊销 |
| 2. | Other deferred assets
其它递延资产 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | 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。 |
