长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。

Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

各种递延资产的未摊销余额应当在会计报表中列示.

All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.

替代成本包含取得成本和开发成本两部分，可分别界定为递延资产和人力资产投资。

Therefore, the development cost and use cost are a sort of investment into human assets.

但它又是在人力资本取得的过程中发生的，所以该成本具有递延资产的特点。

However, it comes into being in the process of the acquisition of human capitals. So it features in the extension of the assets.