4）预付费用的分摊，预付费用(prepaid expenses)是指支付在先受益在后的费用。 其 中，支付与发生的时间差不超过一个会计年度的，称为收益性支出，在我国被称为待摊费用 ； 支付...
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...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.
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Deferred and prepaid expenses 待摊费用 ; 待摊用度 ; 鍣
other prepaid expenses 其它预付费用 ; 其它预支用度 ; 其它预支费用
Long-term deferred and prepaid expenses 长期待摊费用 ; 长等待摊费用
Long-term prepaid expenses 长期待摊费用 ; 长期待摊费 ; 长期待摊
Deferred and prepaid expenses For 待摊费用
Prepaid Expenses VAT 待摊费用
Prepaid Expenses Shall Be 待摊费用应当
Prepaid and deferred expenses 待摊费用 ; 待摊 ; 待摊用度
Prepaid expenses are listed last among the current assets.
预提费用被列示在流动资产的最后一项。
Actually, in some firms, inventories' turnover is slow, and prepaid expenses can't even turn.
实际上，有些企业的存货周转率是很慢的，而且预付费用甚至是不能转化为现金的。
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。
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