1.
Study on Problem of the Unamortized Expenses and Long-term Unamortized Expenses--Discussion on the Formulation of the Relevant Accounting Standards;
待摊费用和长期待摊费用问题研究——兼议相关准则的制定
2.
Long-term deferred expenses:Expenses paid but attributable to the current and subsequent accounting periods shall be accounted for as deferred charges or deferred expenses more than 1 year.
长期待摊费用：是指企业已经支出，但摊销期限在一年以上的（不含一年）的各项费用。
3.
Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement.
待摊费用应当按收益期分摊，未摊销余额在会计报表中应当单独列示。
4.
The methods of recording and reporting inter-period expenses since the implementation of china s new accounting standards;
新会计准则下“待摊费用”“预提费用”的归属探析
5.
Such cost should be capitalized and amortized to expense over a period of not more than 4 years.
这样的成本应被资本化,在不长于4年的期间内摊销到费用中。
6.
Discussion on the Deferred Expense and Accrued Expense Under the New Accountant Policy;
对新会计准则下费用待摊和预提问题的探讨
7.
A Study of Prepaid Expenses and Accrued Expenses in the New Business Enterprise Accountancy Standard;
谈新《企业会计准则》下待摊及预提费用的处理
8.
Subsidiary accounts should be set up for prepaid expenses according to different types of expenses.
待摊费用应按费用种类设置明细账，进行明细核算。
9.
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。
10.
amount of deferred research and development costs amortized and charged to expense for the current period
在本期摊销并记为支出的递延研究和发展费用
11.
deferred charges/expenses: Expenditures carried forward as an asset until they become relevant (such as an advance rent payment of insurance premium).
待摊费用,转结费用:作为资产向前递延(转结)直至相应开支发生(如预付的保险金等)。
12.
Amortization of Discount on Funded Debt
长期债务的折价摊销
13.
allocation of costs and charges to inventories
成本和费用摊入存货
14.
I halve the cost of living.
我摊一半生活费用。
15.
cost-sharing-funded activities
分摊费用出资的活动
16.
Let's go Dutch, shall we?
我们分摊费用，好吗?
17.
Let's split the cost of the picnic.
野餐费用咱们分摊吧。
18.
cost-sharing basis
费用分摊标准（计算）