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.
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.
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