deferred chargeglossary / DEFERRED CHARGE deferred charge. An expense not currently recognized on an income statement but carried forward on the balance sheet as an asset to be written off in the future (insurance premiums are a deferred charge). 词条贡献者 双语律师李明,国际知名法学院法律专业,擅长翻译各类与政府监管相关的法律文件。
deferred charge DEFERRED CHARGE, 递延支出, 递延费用 deferred charge 递延费用;递延支出 指在支付当时不被确认为费用,而是作为一项可在将来注销的资产向后结转扣减的费用支出,如预付的租金或保险费。