您要查找的是不是：
- Prepaid expenses are a small part of the balance sheet. 预付款项是资产负债表上的一个小项。
- We need to adjust entries when we apportion the costs of prepaid expenses. 我们分摊预付费用的成本时，需要编制调整分录。
- Actually, in some firms, inventories' turnover is slow, and prepaid expenses can't even turn to cash. 实际上,有些企业的存货周转率是很慢的,而且预付费用甚至是不能转化为现金的。
- Ok, there is such a subsidiary account. Shall I amortize the long-term prepaid expenses? 好的，已经有这个明细帐户了。我要摊销长期待摊费用吗？
- 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。
- Receivables and prepayments include notes receivable, ac- counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc. 应收及预付款各项包括：应收票据、受帐款、他应收款、付帐款、摊费用等。
- Other Current Assets A balance sheet item that includes the value of non-cash assets like prepaid expenses and accounts receivable due within one year. 其他流动资产资产负债表项目,包括非现金资产,例如预付开支及一年内到期的应收账款。
- 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。
- Prepaid expenses such as insurance, rent and supplies are normally used up consumed, during the operating cycle rather than converted into cash. 预付费用如保险费、房租费、在用物料通常是在经营周期中耗尽的，而不是变换为现金。
- Prepaid expenses should be amortized in equal installments and charged as costs or expenses of appropriate beneficiary periods within one year. 待摊费用应按其受益期限在1年内分期平均摊销，计入成本、费用。
- Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement. 待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示。
- Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement. 待摊费用应当按受益期分摊，未摊销余额在会计报表中应当单独列示。
- Long-term prepaid expenses account? I see. Is the interest income from bank deposits also accounted for in that account? 长期待摊费用账户？我明白了，那银行存款的利息收入也在这个账户中核算吗？
- Verify that prepaid expenses, deferred charges and depreciation schedules are up-to-date and in agreement with the books. 审核待摊费用、递延费用以及折旧明细表是否更新，并确定与帐户中一致。
- Prepaid expenses such as assets, its the future economic benefits of receiving goods or services instead of cash or other financial assets right so it is not financial assets. 像预付费用这样的资产,其产生的未来经济利益是收取商品或劳务而不是收取现金或另一金融资产的权利,因而不是金融资产。
- Article 64 Evaluation of the prepaid expenses and inventory of supplies shall be based on the portion of amount covering the unexpired period or the unused supplies. 第64条（递延费用之估价）预付费用及用品盘存之估价，应以其有效期间未经过部份或未消耗部分之数额为标准，
- Current Assets: The sum of a firm's cash, accounts receivable, inventory, prepaid expenses and marketable securities which can be converted to cash within a single operating cycle. 流动资产：包括公司的现金，应收账款，存货，预付费用，能在单一运作周期内的有价证券。
- Any deferred advertising costs are classified as prepaid expenses and will be expensed in the first year used. 任何递延广告成本都归类为预付费用，将会在第一年使用时产生。
- Increase or Decrease in Prepaid Expenses 预付费用增加额或减少额
- Long-term deferred and prepaid expenses 长期待摊费用
