All deferred assets shall be shown separately in accounting statements by its balance not yet amortized. 各种递延资产的未摊销余额应当在会计报表中列示。
For accounting treatment, assets are normally divided into cur- rent assets, long-term investments, fixed assets, intangible as- sets, deferred assets and other assets. 资产分为流动资产，长期投资，固定资产，无形资产，递延资产和其他资产。
