递延费用

Deferred charges, expenses Expenditures carried forward as an asset until they become relevant (such as an advance rent payment of insurance premium).

待摊费用，递延费用，转结费用作为资产向前递延直至相应开支发生。递延折旧，推迟折旧

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

"经营费用"意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes.

在抵消分录中应该作为企业集团的一项递延收入或者递延费用反映。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

The consolidated price differentials born from the offset between inner creditor's investment and bonds payable equal to the sum of premium and less value of bonds verified on the financial reporting provided by both the parent company and subsidiary company.

内部债权投资与应付债券相互抵消后产生的合并价差实际上是母子公司各自会计报表上确认的溢价和折价之和。在抵消分录中应该作为企业集团的一项递延收入或者递延费用反映。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

&经营费用&意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes.

财务费用和投资收益抵消后产生的合并价差是对该递延收入或者递延费用在当期的实现的确认

Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund ".

递延费用是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出和固定资产的修理支出以及摊销期限在一年以上的其他待摊费用，又称&递延资产&。

Expenditures carried forward as an asset until they become relevant (such as an advance rent payment of insurance premium).

待摊费用，递延费用，转结费用作为资产向前递延直至相应开支发生。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。