government grants 政府補(bǔ)助
  deferred income遞延收益
  e.g. A government grant related to an asset shall be recognized as deferred income, and evenly amortized to profit or loss over the useful life of the related asset. However, a government grant measured at a nominal amount shall be recognized immediately in profit or loss for the current period.
  【講解】
  evenly [’i:v?nli] adv. 均勻地,平衡地,平等地
  government grants related to assets 與資產(chǎn)相關(guān)的政府補(bǔ)助
  government grants related to income 與收益相關(guān)的政府補(bǔ)助
  income method 收益法
  capital method 資本法
  total amount method 總額法
  net amount method 凈額法
  financial appropriation 財(cái)政撥款
  finance-funded interest 財(cái)政貼息
  tax returns 稅收返還
  free assign of non-monetary assets 無償劃撥非貨幣性資產(chǎn)
  【講解】
  assign [?’sa?n] v. 分配,指派,將財(cái)產(chǎn)過戶(尤指過戶給債權(quán)人)
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