Abstract: This paper pointed out that there were problems of delayed recognition and impreciseness of incurred and reported outstanding claims reserves under the current management mode.

[摘要]在目前管理模式下，已发生已报告未决赔款准备金存在计提不及时、不真实的问题。

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Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.

通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。

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By capitalizing inventory cost as an asset, expense recognition is delayed until the inventory is sold and revenue is recognized.

这些存货成本都资本化作为一项资产，费用是延迟确认的，只有当存货销售出去且收入得以确认时再确认。

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So, having elected to go the company, corporate, route Livingstone faced the choice of, having delayed that income recognition for his own personal tax purposes (it would have been taxed at the lower rate of corporation tax though) he has a choice as to how to extract that income from the company.

FORBES: Ken Livingstone's Tax Dodging Ways

Veeco Instruments shares are trading sharply lower this morning after the company disclosed that due to the discovery of a revenue recognition issue, it will be delayed in filing its September quarter 10-Q.

FORBES: Veeco Sept. 10-Q Delayed By Rev Recognition Issue; Shrs Off