递延资产按照正确计算期间损益要求，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那样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... Deferred assets In accordance with the requirements of profit and loss during the correct calculation period, the effectiveness of a service fee paid in this period relates to the assets deferred to relevant parts in future periods to the subsequent benefit period. Deferred assets are transitional assets without physical content and do not have a clear correspondence with benefits as advances and may be amortized over time for future expenses. therefore. law...