“待摊费用” (prepaid expense) 待摊费用” 待摊费用 注：新准则已取消待摊费用科目和资产 负债表待摊费用项目，将待摊费用通过“ 负债表待摊费用项目，将待摊...
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预付费用（prepaid expense）是指企业已经支付，但尚未受益的费用。它又被称为递延费用，是指预先支付货币资金而由其后几个会计期间共同受益的项目。
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... payroll expense 薪资支出 Prepaid expense 待摊费用 ; 预付费用 ; 待摊用度 ; 预付款项 Accrual expense 应付费用 ...
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... payroll expense 薪资支出 Prepaid expense 待摊费用 ; 预付费用 ; 待摊用度 ; 预付款项 Accrual expense 应付费用 ...
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prepaid expense account 预付费用帐
deferred and prepaid expense 待摊费用
long-term prepaid expense 长期待摊费用
For example, the cost of a one-year insurance policy paid in advance is a prepaid expense.
例如：今后要支付的一年期保险单就是一种预提费用。
In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.
除了现金，典型的流动资产还包括短期投资，包括可交易证券、应收票据、应收账款、存货和预付费用。
In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.
除了现金，典型的流动资产还包括短期投资，包括可交易证券、收票据、收账款、货和预付费用。
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