可递延成本 deferrable cost
递延成本制 delayed costing
递延成本的摊销 amortization of deferred costs
递延退休金成本 deferred pension costs
递延费用递延成本 deferredcosts
递延成本中心承诺 Carry Forward Cost Center Commitment
递延取得成本 deferred acquisition costs ; DAC
递延展业成本资产 Deferred Acquisition Cost Asset
递延保单获取成本 deferred policy acquisition cost
但它又是在人力资本取得的过程中发生的，所以该成本具有递延资产的特点。
However, it comes into being in the process of the acquisition of human capitals. So it features in the extension of the assets.
债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
应用推荐