您要查找的是不是：
- deferred assets accounts 递延资产帐户
- All asset accounts normally have debit balance. 正常情况下，所以的资产帐户都应有借方余额。
- 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。
- Be responsible for assets account and inventory check. 对资产的帐务处理及组织盘点工作。
- 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。
- Classified by the degree of equitability, total assets include circulating assets, long-term investment, fixed assets, intangible assets and deferred assets, and other assets. 资产按其流动性（即资产的变现能力和支付能力）划分为：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。
- Pre-operating costs are capitalized as “long-term deferred assets” and expensed in the month when the enterprise enters commercial production / operation. 开办费记入“长期待摊费用”予以资本化，并在企业进入商业生产或运行当月记入当期费用。
- These costs are charged to an asset account entitled organization costs. 这些成本计入一个名为开办费的资产账户。
- A debit entry increases an asset account while a credit entry decreases it. 借方记录增加资产账户的数额，而贷方记录会减少这个账户的金额。
- In the Operating Activities section of the indirect SCF, why do you subtract an increase inr an asset account such as Accounts Receivable? 在间接法现金流量表的营运活动部分，为什麽要减去应收帐款等资产科目的增加？
- In the Operating Activities section of the indirect SCF, why do you subtract an increase in an asset account such as Accounts Receivable? 在间接法现金流量表的营运活动部分，为什么要减去应收帐款等资产科目的增加?
- Total Intangible and Deferred Assets 无形及递延资产小计
- The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill. 买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。
- The cost of the truck is entered in an asset account, which in essence represents the advance purchase of these transportation services. 这辆卡车的成本记入资产账户,事实上代表了对这些运输服务的预购。
- A capital expenditure is recorded by debiting an asset account, the transaction has no immediate effect upon net income. 资本性支出需记入某些资产账户，对净收入不会马上产生影响。
- Forest Asset Accounting(FAA) acts an important and special role in the FSO. 森林资产核算在森林可持续经营过程中扮演了一个既重要又特殊的角色。
- When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents. 当一家公司通过向发明者或其他持有者购买而获得专利权时,购买价格应记到专利权这个无形资产账户。
- Amortisation on intangible assets and deferred assets 无形资产、递延资产
- Capitalized expenses An item of cost usually charged to profit and loss but, because related to a period of construction, added to a capital asset account. 资本化费用一种费用帐目,一般计入利润和损失,但由于与一定时期的建设有关,因而纳入固定资产帐户。
- Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount. 还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
