企业会计准则─—递延资产、收入、外币折算（征求意见稿）广西会计师事务所王孙能为便于行文，对会计准则第二辑附件一至附件三的递延资产、收入、外币折算准则（征求意见稿）以下简称该稿。一、关于附件─递延资产准则会计要素如果没有交换价值，是无法进行记帐的，递延... Accounting Standards for Business Enterprises ──Deferred assets, income, foreign currency translation (draft) Wang Sun Sun, Guangxi Certified Public Accountants To facilitate the writing, the deferred assets, income and foreign currency translation criteria in Annexes I to III of the second accounting standard Draft) hereinafter referred to as the draft. First, on the annex - deferred asset accounting accounting elements if there is no exchange of value, is unable to carry out accounting, deferred ...