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.
What calls close an account kind account, defray kind account, wait for booth kind account, the apportion that cross a state kind account?
什么叫结算类账户，支出类账户，待摊类账户，跨国分摊类账户？
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.
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
5.
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
6.
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
7.
Using the Accounting Method for Prepaid Cost and Buildup the consciousness of Benefit;
引入待摊核算方法增强投入管理的效益意识
8.
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。
9.
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。
10.
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)。
11.
Mr. Young Left Mr. Kaye in the small reception room on the Disc stand for a few moments,
凯先生坐在迪斯克公司摊位的小接待室里。杨格先生离开一会儿，
12.
concession stand
ph.1. 货摊商摊
13.
a street vendor, a news-vendor
街上的摊贩、 报贩.
14.
have a showdown with...
与…摊牌 [作个了结]
15.
Quotas should be allotted.
要分派数字，摊派。
16.
interperiod allocation
(指在前后两个会计期间分摊) 跨期分摊
17.
The Course of Accumulative Amortization Offered in Invisible Assets Amortization;
无形资产摊销应设置“累计摊销”科目
18.
She spread the clothes to dry.
她把衣服摊开晒干了。