审核待摊费用、递延费用以及折旧明细表是否更新，并确定与记录一致。
Verify that prepaid expenses, deferred charges and depreciation schedules are up-to-date and in agreement with the books.
递延费用应当在其有效经济寿命内摊销，我国规定的摊销期不超过10年。
Give delay charge to ought to be in its are effective the amortize inside economic life, the amortize that our country sets period do not exceed 10 years.
当你支付了账单，你不需要动损益表，仅简单地在试算平衡表帐上作同时减少30，000现金及递延费用的分录就可以了。
Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30,000.
允许外商将勘查费用计入递延资产，在开采阶段分期摊销。
Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.
需要管理层作出估计的其中一项重要范围，乃递延石油勘探费用之收回能力。
A significant area requiring the use of management estimates relates to the recoverability of the deferred petroleum exploration costs.
借款费用资本化存在种种弊端，因此，借款费用宜费用化或递延化。
Because of malpractice at loan cost capital, loan cost must be costed or increased.
借款费用资本化存在种种弊端，因此，借款费用宜费用化或递延化。
Because of malpractice at loan cost capital, loan cost must be costed or increased.
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