Other accounts receivable and deferred charges 分期收款销货递延利润其他应收帐款和递延费用
The full or partial reduction, exemption or deferred payment of direct taxes or social welfare charges specifically related to exports, which are paid or payable by enterprises. 对企业已付或者应付的与出口产品特别有关的直接税或者社会福利费,实行全部或者部分的减免或者延迟缴纳。
Deferred charges to future income 未来收益的递延费用
Deferred charges/ expenses: Expenditures carried forward as an asset until they become relevant ( such as an advance rent payment of insurance premium). 待摊费用,转结费用:作为资产向前递延(转结)直至相应开支发生(如预付的保险金等)。