“递延资产”的特定含义,《企业财务通则》第二十一条规定:“递延资产是指不能全部计入当年损益,应当在以后年度内分期摊销的各项费用,包括开办费、租入固定资产改良支出等。”对这里的“当年”一词,人们有两种理解:一是指费用发生时的会计年度;二是指费用发生后的一年期间。即12个月。为正确理解其含义,这里将“待摊费用”引入文内。流动资产是“可以在一年或超过一年的一个营业周期内变现或耗用的资产”。这里的“一年”当然不是一个会计年度,而是一年的期间。待摊费用属于流动资产,流动资产的这一性质对它来讲当然是具备的。如果待摊销的费用是元月份发生的, “Deferred assets ” specific meaning, “Enterprise General Rules” Article 21 provides: “Deferred assets are not all included in the current profits and losses, should be amortized in subsequent years, the various expenses, including Start-up costs, rent-out fixed assets to improve expenditures, etc. ”For here “ year ”, people have two kinds of understanding: one refers to the fiscal year when the expense occurs; two refers to the cost of one year period . That is 12 months. In order to correctly understand its meaning, here will “prepaid expenses ” into the text. Current assets are “assets that can be realized or consumed in one business cycle of one year or more.” Of course, “one year” here is not a fiscal year, but a one-year period. The expenses to be apportioned are current assets, and the nature of current assets is certainly possessed by it. If the expenses to be amortized occurred in January of the year,