在我国会计实务中,递延资产是作为资产项目在资产负债表中反映的。笔者认为,这种处理方法不妥。递延资产不应作为资产项目反映,其理由如下:首先,递延资产不符合资产的定义。资产是指过去交易或事项形成的、为企业拥有或控制的资源,该资源能够给企业带来经济效益,包括各种财产、债权和其他权利。而递延资产是指不能全部计人当年损益,应当在以后年度内分期摊销的各项费用,包括开办费、租入固定资产的改良支出、摊销期限在一年以上的固定资产大修理支出和其他待摊费用。递延资产与货币性资产、债权性资产和实物性资产不同,它本身没有价值,因此,不应属于资产范畴。其次,与会计核算的谨慎性原则 In our country's accounting practice, deferred assets are reflected in the balance sheet as asset items. The author believes that this approach is not appropriate. Deferred assets should not be reflected as an asset item for the following reasons: First, the deferred asset does not meet the definition of asset. Assets refer to the resources that are formed or controlled by past transactions or events and are owned or controlled by the enterprise. They can bring economic benefits to the enterprise, including various kinds of property, claims and other rights. Deferred assets refer to all expenses that can not be fully accounted for current gains and losses and should be amortized in installments in subsequent years, including start-up expenses, improved expenditures on renting of fixed assets, major overhauls of fixed assets with amortization over one year And other prepaid expenses. Deferred assets and monetary assets, debt assets and physical assets of different, it is of no value in itself, therefore, should not belong to the category of assets. Second, with the principle of prudence in accounting