递延借项

Deferred assets debits

递延税款借项

无形及其他资产合计 Total intangible assets and other assets | 递延税款借项 Deferred assets debits | 资产总计 Total Assets

deferred charge

递延借项

"deferred annuity",,,,,,"递延年金" | "deferred charge",,,,,,"递延借项" | "deferred compensation cost",,,,,,"递延酬劳成本"

fallacious deferred charge

虚伪递延借项

公平交易价格 fair-trade price | 虚伪递延借项 fallacious deferred charge | 假记录 false entry

Deferred income taxes

递延税款借项

盈余公积 Other reserves | 递延税款借项 Deferred income taxes | 未分配利润 Retained earnings

deferred depreciation reserve

递延折旧准备

deferred debits or credits;递延借项和贷项;; | deferred depreciation reserve;递延折旧准备;; | deferred development costs;递延发展成本;;

expired cost

已耗成本

成本可以分为未耗成本(Unexpired cost)和已耗成本(Expired cost)两部分,未耗成本可由未来的收入负担,例如存货、预付费用、厂房、投资、递延费用等,已耗成本不能由未来收入负担,故应列为当期收入的减项或借记保留盈余,

fair-trade price

公平交易价格

适当(财务报告) fairness | 公平交易价格 fair-trade price | 虚伪递延借项 fallacious deferred charge

unexpired cost

未耗成本

成本可以分为未耗成本(Unexpired cost)和已耗成本(Expired cost)两部分,未耗成本可由未来的收入负担,例如存货、预付费用、厂房、投资、递延费用等,已耗成本不能由未来收入负担,故应列为当期收入的减项或借记保留盈余,

Deferred taxes debi

递延税款借项

递延投资损失 Deferred loss on investm | 递延税款借项 Deferred taxes debi | 其它递延支出 Other deferred expense

propanone oxime：丙酮肟

propanone hydrogensulphite丙酮合亞硫酸氫鹽 | propanone oxime丙酮肟 | propanoyl chloride丙酰氯

underweight：不合标准的重量重量不足的

underway 在航在航的 | underweight 不合标准的重量重量不足的 | underwirter's guarantee 保险人保证书