1) audit of prepaid and deferred expenses
待摊费用审计
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。
4) Deferred charges
递延费用;待摊费用
5) audit fees
审计费用
1.
Study on effectivity of board independent from view of audit fees;
基于审计费用视角的独立董事制度有效性分析
2.
After controlling for related variables, the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective.
本研究在控制相关变量下,采用OLS经验检查自由现金流量和审计费用之间的关系,从审计费用视角检验自由现金流量假说和债务控制假说。
3.
The problem of audit fees determinants is one of the auditing research focuses.
审计费用的决定因素一直是国外会计审计学界关注的热点问题之一。
6) audit fee
审计费用
1.
Can the Ratio of Audit Fee to Asset be regarded as Audit Pricing? ——The comparative research of the audit fee and the ratio of audit fee to asset;
上市公司审计费用率能作为审计定价吗?——审计费用与审计费用率的比较研究
2.
The Effect of Corporate Governance on Ratios of Audit Fee to Asset;
公司治理对审计费用率的影响研究
3.
By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006,this paper researches empirically the features of board of directors of listed company on the audit fee.
通过运用我国A股上市公司2005年和2006年随机选取的772个样本,就上市公司的董事会特征对审计费用的影响进行了实证研究。
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