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Deferred charges是什么意思


中文翻译递延费用,待摊费用

网络释义

1)Deferred charges,递延费用;待摊费用2)prepaid expenses,待摊费用3)deferred charge before amortization,摊提前递延费用4)deferred expenses,递延费用5)long-term unamortized expenses,长期待摊费用6)audit of prepaid and deferred expenses,待摊费用审计

用法例句

    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。