... carry back 抵前 carry forward 递延, 结转 cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。 ...
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递延资产 [会计] deferred assets ; deferrable assets ; deferred charges
递延税项 Deferred tax
递延费用 Deferred charges ; deferred expenses
个人税收递延型商业养老保险 commercial pension schemes that allow for deferred payment of individual income tax
递延税款借项 Deferred Tax assets ; Deferred taxes debit ; Debit side of deferred tax
递延收入 [会计] deferred revenue ; deferred income
递延税款贷项 Deferred taxation credit ; Deferred tax credits
递延负债 [会计] deferred liabilities
个人税收递延型商业养老保险试点 trials of commercial pension schemes that allow for deferred payment of individual income tax
The organization expense in construction period and the period expense in initial production period are treated as defer assets.
有关投产期费用递延法的提出和理论阐述构成本文第三部分的第一章。
参考来源 - 建设项目可行性研究案例与理论探讨In Chapter Three, four partial analysis and studyis made on the phenomenon and feature by using the core point of Trans-extension.
第三章以“递延”为核心观点，分四个主要部分展开现象分析与特点研究。
参考来源 - 混合与递延·2,447,543篇论文数据，部分数据来源于NoteExpress
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