1) unapplied
['ʌnə'plaid]
待摊的
3) prepaid expenses
待摊费用
1.
The New Accounting Standards for?Business Enterprises require that inter-period expenses should not be recorded as "prepaid expenses" and "accrued expenses" in balance sheet.
新会计准则规定资产负债表中不再出现"待摊费用""预提费用"报表项目,新会计准则应用指南的附录"会计科目和主要财务处理"中也没有"待摊费用""预提费用"会计科目。
2.
The New Business Enterprise Accountancy Standard(called new standard as follows),regulates great changes in accounting about prepaid expenses and accrued expenses.
新《企业会计准则》对待摊费用和预提费用的核算规定发生了较大变化,本文通过新旧准则对待摊费用和预提费用的有关规定进行比较,结合实务工作对新准则下待摊和预提费用的会计处理作一探讨。
4) land price waiting for share
待分摊地价
1.
According to the necessity to share the land price of buildings,from two aspects: static land price and dynamic land price the connotation of land price waiting for share is analyzed and defined.
针对建筑物地价分摊问题的必要性,从静态地价和动态地价两方面对待分摊地价的内涵进行了分析界定,并对地价分摊时应考虑的因素进行了探讨,最后介绍了建筑物地价的分摊方法,从而为房地产评估人员进行正确地估价提供了依据。
6) audit of prepaid and deferred expenses
待摊费用审计
补充资料：待摊费用
又可称预付费用。已经支付但不能作为当期费用的支出，流动资产项目之一。根据我国会计制度，低值易耗品也可列入待摊费用。待摊费用的概念基础是权责发生制，也是配比原则的要求。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条