待摊费用

/ dài tān fèi yòng /

1
Prepaid expenses
...etween Accounting Periods (1) Apportioning (1) Apportioning recorded costs recorded costs  Prepaid Expenses (待摊费用)： representing advance payment of the expenses of future accounting period.
2
Deferred and prepaid expenses
...Deferred and prepaid expenses )是先支付后摊销, 预提费用是先分期计入费用,再支付 待摊费用 ( Deferred and prepaid expenses )是先支付后摊销, 预提费用是先分期计入费用,再支付德国佬的原话:Before you define an accrual calculation, you should decide...
3
Deferred charges
... Deferred asset递延资产 Deferred charges递延费用；待摊费用 Deferred tax递延税项 ...
4
Prepaid and deferred expenses
... deferred nd prepid expenses 待摊费用 Prepaid and deferred expenses 待摊费用 ; 待摊用度 ; 待摊 Other deferred expenses 其他递延支出 ...

短语

1
长期待摊费用
Long-term deferred and prepaid expenses ; Deferred assets ; Long-term deferred expense ; Long-term prepaid expenses
2
长期待摊费用摊销
Amortisation of long-term deferred expenses ; term deferred expenses
3
长等待摊费用
Long-term deferred and prepaid expenses ; long-term deferred expenses

1
其他应当作为长期待摊费用的支出。
Other expenditures which shall be deemed as long-term deferred expenditures.
2
待摊费用应按费用种类设置明细账，进行明细核算。
Subsidiary accounts should be set up for prepaid expenses according to different types of expenses.
3
登记固定资产、待摊费用、折旧计提，服务合同等项目。
To book in fixed assets, deferred expenses, depreciate, service contract of CS etc.

待摊费用
待摊费用是指已经支出但应由本期和以后各期分别负担的各项费用，如低值易耗品摊销、一次支出数额较大的财产保险费、排污费、技术转让费、广告费、固定资产经常修理费、预付租入固定资产的租金等。企业单位在筹建期间发生的开办费，以及在生产经营期间发生的摊销期限在1年以上的各项费用，应作为“长期待摊费用”。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。

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