法律英语词汇“Deferred charge”的翻译、意思、用法、释义-法律词典

单词	Deferred charge
释义	遞延費用 In relation to accounting, expenditure other than capital expenditure which is not recognised as expense when incurred but as expense amortised over future periods. The benefit of the expenditure is expected to spread over several accounting periods. Also known as ‘deferred asset’, ‘deferred cost’, or ‘deferred expenditure’. See also Accounting period; Amortisation; Capital. 就會計而言，指不屬於資本開支的開支，這類開支在招致時不被承認為開支，但作為在將來期間攤還的開支。預期有關開支的利益會為時若干會計期。另稱「遞延資產」、「遞延成本」或「遞延支出」。另見 Accounting period; Amortisation; Capital。
随便看	Letter service Letters Patent Letters rogatory Leverage Leveraged buyout Leveraged foreign exchange Leveraged investment Leveraged leasing Levy Lex causae Lex domicilii Lex fori LexisNexis Lex loci actus Lex loci contractus Lex loci solutionis Lex situs Li Liability Liability insurance Liability mistake Liability of principal Liability to third parties Liable to Libel

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