递延交易

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term.

第三十二条售后租回交易认定为经营租赁的，售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。

"Again, he asked me what I thought, and I naturally said sell, on a 1031 tax-deferred exchange."

他又来问我的看法，我自然主张以1031递延税收交易方式卖掉这处房产。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。