Amortisation on intangible assets and deferred assets 无形资产递延资产摊销
Other deferred assets 其它递延资产
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。
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。
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。