企业会计准则第×号─—递延资产（征求意见稿）引言１．本准则涉及企业递延资产的会计核算与会计报表揭示。定义２．本准则使用的下列术语的定义为：（１）递延资产，指其本身没有交换价值，不可转让，一经发生就已消耗，但能为企业创造未来收益，并能从未来收益的会计期... Accounting Standards for Business Enterprises No. X - Deferred Assets (Exposure Draft) Introduction 1. This standard deals with the accounting and disclosure of accounting statements of deferred assets. Definition 2. The following terms used in this standard are defined as follows: (1) Deferred assets refer to assets that have no exchange value, are non-transferable, and have been consumed once they occur, but can create future earnings for the company and can be used for the accounting period of future earnings. ..