递延费用

未来收益的递延费用

Deferred charges to future income

分期收款销货递延利润其他应收帐款和递延费用

Other accounts receivable and deferred charges

递延费用应当在其有效经济寿命内摊销，我国规定的摊销期不超过10年。

Give delay charge to ought to be in its are effective the amortize inside economic life , the amortize that our country sets period do not exceed 10 years .

但是递延所得税费用在检测避免盈余损失的盈余管理行为上并不具有解释能力，这与国外的研究结论并不一致。

However , when applying to detect the behaviour of avoiding reporting loss , deferred tax income does not associated with earning management . This is slightly different with results of research in foreign countries .

本文采用了新的视角和手段，从递延所得税费用角度出发研究企业的盈余管理行为，为研究企业的盈余操纵行为提供了新的方法。

In this study , a new perspective and means are approached . This study researches on earning management from the perspective of deferred tax expense , which offers a novel approach on researching earning manipulation .

实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。

Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means , That is the balance sheet liability method have significant incremental effect on the listed companies ' behavior of profits Smoothing .

其中理论支持方面为关于递延所得税费用的研究，研究设计为在这些理论的基础上提出研究假设、进行样本筛选以及模型的建立。

The theoretical basis is about researches on the deferred income tax expense . Furthermore , research design is about hypothesis-setting , sample-selection and model-selecting based on these theories based on assumptions made , the sample selection and model choice .

未摊销递延研究和发展费用的动态

Movements of unamortized deferred research and development costs

在本期摊销并记为支出的递延研究和发展费用

Amount of deferred research and development costs amortized and charged to expense for the current period

未摊销递延研究和发展费用帐户当期终了结存；

Balance in the account of the unamortized deferred research and development costs at the end of the period ;

在抵消分录中应该作为企业集团的一项递延收入或者递延费用反映。

It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes .