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。
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
Prepare journal vouchers for all accrued expense to support monthly closing.
为所有预提费用准备传票,以支持月末结帐。
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
and therefore finished both ahead of schedule and below budget.
大厦不但提前竣工,其费用也低于预算。
Raise the Using Results of Expenses by Strengthening Budget Control;
加强预算管理 提高经费的使用效果
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
The exceeding of estimated costs for product development and manufacture covered by contract.
预计价值的超额用于改进和生产产品的花费超过合同里提到的预计费用
The amount by which actual costs exceed estimates.
超出费用实际费用超过预计费用量
financial contingency
不可预见费用,财政应急预备费
Rates are in Ringgit Malaysia and subject to change without prior notice.
费用会根据马来西亚币汇率做调整没有预先提示。
The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.
本期尚未支付但应由本期负担的费用,应当预提计入本期。
When filing a counter-claim, the Respondent must pay an arbitration fee in advance according to the Arbitration Fee Schedule attached to these Arbitration Rules.
被诉人提出反诉时,应当按照本仲裁规则所附的仲裁费用表的规定预缴仲裁费。
When filing a counterclaim, the Respondent must pay an arbitration fee in advance according to the Arbitration Fee Schedule of the Arbitration Commission.
被申请人提出反请求,应当按照仲裁委员会的仲裁费用表的规定预缴仲裁费。
actual costs: Amounts determined on the Basis of costs incurred as opposed to forecasted costs.
实际费用:实际发生的费用,区别于预测费用。
with cost of reply prepaid by sender.
发件人预付回复费用的。
by part, regular budget costs
各部门经常预算费用
factory expense budget variation account
制造费用预算差异帐户
Cost is apportioned according to project revenue .
按预计收益分摊费用。