指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出和固定资产的修理支出以及摊销期限在一年以上的其他待摊费用。
递延费用 Deferred charges ; deferred expenses ; deferred charge to operation
递延费用帐户 deferred charge account
滚存[递延]费用 deferred charges
其它递延费用 other deferred charges
递延费用摊削 amortization of deferred expenditure
递延费用审计 auditing for deferred charges
递延费用付现 [会计] deferred charges to cash
摊提前递延费用 deferred charge before amortization
递延费用帐 deferred charge account
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.
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