递延费用

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Second quarter the company recorded a 30,000 U.S. dollars of deferred income tax expense.

2008年第二季度公司录得3万美元的递延所得税费用。

Payments may be deferred for 18 months.

该费用的支付可以递延 18 个月。

This can be achieved via a purchase or sinking fund.

有形的固定资产的成本摊销称为折旧，也指预付费用等递延资产的摊销。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

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。

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。