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。
...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 )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...
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... Deferred asset递延资产 Deferred charges递延费用；待摊费用 Deferred tax递延税项 ...
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... 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 ...
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长期待摊费用 Long-term deferred and prepaid expenses ; Deferred assets ; Long-term deferred expense ; Long-term prepaid expenses
长期待摊费用摊销 Amortisation of long-term deferred expenses ; term deferred expenses
长等待摊费用 Long-term deferred and prepaid expenses ; long-term deferred expenses
预付费用、待摊费用 prepaid expense
待摊费用减少 Decrease in deferred expenses
经营活动长期待摊费用 Long term operating deferred expenses
待摊费用--增值税 Prepaid Expenses VAT
待摊费用余额 residual expenses
长期待摊费用总计 Total L-T-D
·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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.
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.
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