下列无形资产不得计算摊销费用扣除。
Other intangible assets for which no amortized expense may be calculated for deduction.其他不得计算摊销费用扣除的无形资产。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.各种递延资产的未摊销余额应当在会计报表中列示。