The New Accounting Standards for?Business Enterprises require that inter-period expenses should not be recorded as "prepaid expenses" and "accrued expenses" in balance sheet.
新会计准则规定资产负债表中不再出现"待摊费用""预提费用"报表项目,新会计准则应用指南的附录"会计科目和主要财务处理"中也没有"待摊费用""预提费用"会计科目。
The New Business Enterprise Accountancy Standard(called new standard as follows),regulates great changes in accounting about prepaid expenses and accrued expenses.
新《企业会计准则》对待摊费用和预提费用的核算规定发生了较大变化,本文通过新旧准则对待摊费用和预提费用的有关规定进行比较,结合实务工作对新准则下待摊和预提费用的会计处理作一探讨。
Study on Problem of the Unamortized Expenses and Long-term Unamortized Expenses--Discussion on the Formulation of the Relevant Accounting Standards;
待摊费用和长期待摊费用问题研究——兼议相关准则的制定
The methods of recording and reporting inter-period expenses since the implementation of china s new accounting standards;
新会计准则下“待摊费用”“预提费用”的归属探析
Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement.
待摊费用应当按收益期分摊，未摊销余额在会计报表中应当单独列示。
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。
Long-term deferred expenses:Expenses paid but attributable to the current and subsequent accounting periods shall be accounted for as deferred charges or deferred expenses more than 1 year.
长期待摊费用：是指企业已经支出，但摊销期限在一年以上的（不含一年）的各项费用。
deferred charges/expenses: Expenditures carried forward as an asset until they become relevant (such as an advance rent payment of insurance premium).
待摊费用,转结费用:作为资产向前递延(转结)直至相应开支发生(如预付的保险金等)。
Discussion on the Deferred Expense and Accrued Expense Under the New Accountant Policy;
对新会计准则下费用待摊和预提问题的探讨
A Study of Prepaid Expenses and Accrued Expenses in the New Business Enterprise Accountancy Standard;
谈新《企业会计准则》下待摊及预提费用的处理
allocation of costs and charges to inventories
成本和费用摊入存货
I halve the cost of living.
我摊一半生活费用。
cost-sharing-funded activities
分摊费用出资的活动
Let's go Dutch, shall we?
我们分摊费用，好吗?
Let's split the cost of the picnic.
野餐费用咱们分摊吧。
cost-sharing basis
费用分摊标准（计算）
applied factory overhead cost
已分摊工厂间接费用
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
amortization of debenture expenses
公司债发行费用摊销
I'll halve expenses with you.
我要跟你平均分摊费用。
