【政嘉】評論
或有資產 只能附註揭露。如果是或有負債，則要入帳。
【丸子】評論
Deferred asswts遞延資產an expense (as a prepaid insurance premium or an inventory of supplies) that is incurred prior to the fiscal period to which it applies, temporarily carried on the books as an asset, and subsequently charged to expense at the appropriate time— called also prepaid expense