1) Deferred charges
递延费用;待摊费用
2) 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。
3) deferred charge before amortization
摊提前递延费用
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