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。
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