“递延资产”帐户不可忽视“递延资产”科目，是核算企业发生的、不能全部计入当年损益，而应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及摊销期限在一年以上的固定资产修理支出等其他待摊费用。但有些企业把这个“科目”变成了利润的“调节器”... “Deferred assets” account can not be ignored “Deferred assets” subjects, accounting firms, can not be included in the profit and loss for the year, but should be amortized in subsequent years, all costs, including start-up costs, leased fixed asset improvements Expenditure and amortization period of more than one year in fixed assets repair expenses and other prepaid expenses. But some companies turn this “subject” into a “regulator” of profits ...