待摊费用是企业已经支付，但应由本期和以后各期分别负担的、分摊期在一年以内的各项费用。而递延资产也称递延费用或递延支出，在国外也称软成本，它是指不能全部计入当年损益，而应当在以后年度内分期摊销的各项费用。在会计核算上，两者很容易混淆，在此，笔者就这两个科目 The expenses to be apportioned are all the expenses already paid by the enterprise but shall be borne by the current and future periods with the amortization period within one year. Deferred assets, also known as deferred or deferred expenses, are also called soft costs in foreign countries. They refer to various expenses that can not be fully included in the profits and losses of the current year and should be amortized in installments in subsequent years. In accounting, the two are easily confused, in this, the author of these two subjects