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。
Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。
Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.
允许外商将勘查费用计入递延资产，在开采阶段分期摊销。
As for private equity, managers get their big bonuses only when assets are realised and investors get their cash, which means their pay is deferred anyway.
对私募股权来说，经理人只有在资产变现，投资者拿到他们的钱时才能拿到报酬，这意味着不论以何种方式他们的报酬都是延迟的。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.
所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。
That is because deferred tax assets can get written down if a company's future profit projections fall too low.
这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。
To book in fixed assets, deferred expenses, depreciate, service contract of CS etc.
登记固定资产、待摊费用、折旧计提，服务合同等项目。
Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
The resource chart makes it obvious which types of assets comprise the bulk of the page load, identifying possible candidates for deferred loading or profiling (in the case of scripts).
资源图表中可以明显地看出哪种类型的资源在页面加载中比例较大，找出哪些可能需要延迟加载，或者需要进一步分析（如果是脚本类型）。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
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