一、递延资产的内涵和价值辨析 递延资产是按照正确计算期间损益的要求,将本期支付的某项服务性费用中其效果涉及到未来时期的有关部分递延到以后受益期内负担的资产。递延资产是没有实体内容的过渡性资产,而且也不象预付费用跟收益有明确的对应关系,可以随时间转移而摊销为未来各项的费用。因此,法规或制度定了摊销递延资产的一定时间。 按《企业会计准则》的解释,递延资产是指不能全部计入当年损益,又不宜记入相关资产 First, the deferred assets of the connotation and value of Deferred assets in accordance with the correct calculation of profit and loss during the period, the current service fee paid in a part of its effectiveness related to the future period of the relevant part of the deferred to the subsequent benefit period asset. Deferred assets are transitional assets that do not have an entity content and do not have a clear correspondence with advances and benefits and can be amortized over time for future expenses. Therefore, the statutory system or system for a certain period of amortization of deferred assets. According to “Accounting Standards for Business Enterprises” interpretation, deferred assets are not all included in the current profit and loss, and should not be credited to the underlying assets