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In the balance sheet, organization costs appear under the other assets caption.
在资产负债表中, 开办费出现在其他资产项目下.
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Conceptually, organization costs are an intangible asset that will benefit the corporation over its entire life.
从概念上讲, 开办费是一项无形资产,它将使公司在其整个存续期受益.
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