预提费用被列示在流动资产的最后一项。
例如：今后要支付的一年期保险单就是一种预提费用。
For example, the cost of a one-year insurance policy paid in advance is a prepaid expense.
国际财务报告准则要求详细披露每个预提费用的性质和应计费用的性质变化。
IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses.
预提费用是用于今后货物和服务使用(如保险、相应税款和利息)而提前支付的费用。
Prepaid expenses are payments made in advance for the use of goods and services, such as insurance, property taxes, and interest.
本保函项下的任何支付应为免税和净值。对于现有或将来的税收、关税、收费、费用扣减或预提税款。
All payment under this Guarantee shall be tax-exempted and net. No taxes, tariffs, charges, cost deductions, or tax withheld shall be deducted from the payment under this Guarantee.
修理费用发生不均衡、数额较大的，可以采取分期摊销或者预提的办法。
When the repairs cost is unbalanced or relatively great, it can be handled either for sale by stages or for payment in advance.
进入劳务派遣企业人员所需的费用采取预提与创收结合的方式解决。
The expenses needed by the employees entering the labor service dispatch enterprise shall be settled by means of withholding the money in combination with increasing the income.
进入劳务派遣企业人员所需的费用采取预提与创收结合的方式解决。
The expenses needed by the employees entering the labor service dispatch enterprise shall be settled by means of withholding the money in combination with increasing the income.
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