财政部1998年1月颁布的︽股份有限公司会计制度︾将现行行业会计制度中﹃递延资产﹄科目取消增设﹃开办费﹄和﹃长期待摊费用﹄两个科目这无疑比﹃递延资产﹄更合理科学体现了递延资产的本质︵费用︶符合明晰性的会计原则︽商业会计︾1999年第9期发表的︽对﹃递延 The Ministry of Finance promulgated the Accounting System for Joint Stock Limited Company in January 1998 and canceled the existing deferred assets in the current accounting system. There were two additional accounts for the additional expenses and long-term expenses to be apportioned. Deferred assets ﹄More reasonable  Scientific  Demonstrates the nature (cost) of deferred assets  Complies with clear accounting principles ︽ Commercial Accounting ︾ Published in 1999 issue 9﹃ ︽ ﹃Deferred