“递延资产”作为跨期摊销科目，由于其本身核算上的特殊性．在实务中往往成为部分企业弄虚作假的场所。本文拟对递延资产核算中存在的问题及对策作一探讨。一、递延资产核算方在的问回（－）核算内容不规范我国的（工业企业会计制度）明确规定，“递延资产”科目核算企业发生 “Deferred assets” as a cross-term amortization subjects, due to its own accounting specificity. In practice often become part of the business resort to fraud places. This article intends to discuss the problems and countermeasures in the deferred assets accounting. First, the deferral of asset accounting in the Q & A (-) accounting does not regulate China’s (industrial enterprises accounting system) clearly stipulates that the “deferred assets” account accounting firm occurs