long-term unamortized expenses

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

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。

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。

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

Such cost should be capitalized and amortized to expense over a period of not more than 4 years.

这样的成本应被资本化,在不长于4年的期间内摊销到费用中。

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

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。

Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.

通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。

amount of deferred research and development costs amortized and charged to expense for the current period

在本期摊销并记为支出的递延研究和发展费用

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)。

Amortization of Discount on Funded Debt

长期债务的折价摊销

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）