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
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
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。