遞延支出 的英文怎麼說

中文拼音 [dìyánzhīchū]
遞延支出 英文
deferred expenditure
  • 遞 : Ⅰ動詞（傳送;傳遞） hand over; pass; give Ⅱ副詞（順著次序） in the proper order; successively
  • 支 : Ⅰ名詞1 （分支; 支派） branch; offshoot 2 （地支） the twelve earthly branches3 （姓氏） a surname...
  • 遞延 : defer遞延地址 deferred address; 遞延負債 deferred liabilities; 遞延貨項 deferred credits; 遞延股...
  • 支出 : 1. （付出去） pay; expend; disburse 2. （支付的款項） expenses; expenditure; outlay; disbursement
  1. Give delaying cost is to show the business is current already defray, and be benefited period in above of a financial year, the charge that after should having, each financial year partakes

    遞延費用是指企業當期已經支出，且受益期在一個會計年度以上，應該有以後各會計年度分擔的費用。
  2. Give delaying cost is a kind of charge substantially, but should expect as a result of the benefit of these charge in the future, and the defray number of these charge is larger, if direct plan the charge that enters pay year, cannot calculate correctly current operation result, make them so give delay processing

    遞延費用本質上是一種費用，但由於這些費用的效益要期待于將來，而且這些費用的支出數額較大，若直接計入支出年度的費用，就不能正確計算當期經營成果，所以把它們作遞延處理。
  3. Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund "

    遞延費用是指不能全部計入當年損益，應當在以後年度內分期攤銷的各項費用，包括開辦費、租入固定資產的改良支出和固定資產的修理支出以及攤銷期限在一年以上的其他待攤費用，又稱「遞延資產」 。
  4. 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

    遞延資產是指不能全部記入當期損益，應當在以後年度內分期記入的各項費用，包括開辦費，租汝固定資產的改良支出等。
  5. 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是指不能全部計入當年損益，應當在以後年度內分期攤銷的各項費用，包括開辦費、租入固定資產的改良支出等。
  6. Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense

    最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。
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