递延项目
- 网络deferral;deferred item
递延项目-
对税收递延项目的成本估算，可以按收入放弃法原理计算损失的利息，也可以考虑引入现值法的做法。
The cost estimate of tax deferred items can be implemented to measure loss interests by either the revenue forgone approach or present value approach .
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在中期资产负债表上其余额以递延项目列示。
The balance is reported on interim balance sheets as a deferred item .
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因为这个余额是缘于本年度的经营活动产生，故不应带入下一年度，并作为递延项目列示在资产负债表中。
Since this balance applies to the operations of the year just ended , it should not be carried over to the next year and reported as a deferred item on the balance sheet .