递延支出 meaning in Chinese

deferred expenditure

Finally , the detailed introduction on enterprise management and conformity after merging , the postmerger firms can achieve economics of scale effects , operating and financial synergy effects etc . in the practice of bankruptcy and merger , this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense
最后通过对兼并后企业管理和整合工作的详细介绍，使兼并后企业通过兼并实现规模经济效应、经营和财务协同效应等。本文认为在破产兼并实践中，当被兼并企业在评估调账后仍处于资不抵债、净资产为负数的情况，会计上应将资不抵债的数额列为递延支出核算，这种处理方法有利于鼓励优势企业兼并资不抵债的企业，减少因破产而增加的社会压力。