待攤費用 的英文怎麼說
中文拼音 [dāitānbìyòng]
待攤費用
英文
amortization expense /expense not allocated-
Receivables and prepayments include notes receivable, ac ? counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc
應收及預付款各項包括：應收票據、應受帳款、其他應收款、預付帳款、待攤費用等。Article 27 receivables and prepayments shall include : notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc
第二十七條應收及預付款項包括：應收票據、應收帳款、其它應收款、預付貨款、待攤費用等。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。Verify that prepaid expenses, deferred charges and depreciation schedules are up - to - date and in agreement with the books
審核待攤費用、遞延費用以及折舊明細表是否更新，並確定與帳戶中一致。Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund "
遞延費用是指不能全部計入當年損益，應當在以後年度內分期攤銷的各項費用，包括開辦費、租入固定資產的改良支出和固定資產的修理支出以及攤銷期限在一年以上的其他待攤費用，又稱「遞延資產」 。Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized
第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。The enterprise is to enlarge the influence of its product or service on all sorts of media the advertisement cost that makes advertisement publicize place happening, should see at relevant advertisement all at media, make the charge between by a definite date, direct plan enter current operating expenses, must not be carried beforehand and wait for booth
企業為擴大其產品或勞務的影響而在各種媒體上作廣告宣傳所發生的廣告費，應于相關廣告見諸于媒體時，作為期間費用，直接計入當期營業費用，不得預提和待攤。Long - term deferred and prepaid expenses
長期待攤費用Other expenditures which shall be deemed as long - term deferred expenditures
（四）其他應當作為長期待攤費用的支出。Long - term deferred expenses
長期待攤費用Long term prepaid expenses
長期待攤費用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
長期待攤費用：是指企業已經支出，但攤銷期限在一年以上的（不含一年）的各項費用。Through these analysis and conclusions of the models, the paper receives three revelations : applying the screening model to alleviate insured ' s adverse selection, employing different risk - sharing modes to deal with all sorts of insured ' s moral hazards, and replacing the current no - claims - discount mechanism in our auto insurance market with the no - claims bonus - malus mechanism
從對這些模型的分析和結論中，本文得到三個啟示：充分利用信息甄別機制降低投保人的逆向選擇程度、針對被保險人不同類型的道德風險採用不同的風險分攤方式、將我國車險現行的無賠款優待制度修正為保費獎懲制度。Deferred and prepaid expenses
待攤費用Prepaid expenses shall be amortized according to period bene ? fiting, and the balance shall be shown separately in accounting statement
待攤費用應當按收益期分攤，未攤銷余額在會計報表中應當單獨列示。Prepaid expenses should be amortized in equal installments and charged as costs or expenses of appropriate beneficiary periods within one year
待攤費用應按其受益期限在1年內分期平均攤銷，計入成本、費用。Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement
待攤費用應當按受益期分攤，未攤銷余額在會計報表中應當單獨列示。If certain prepaid expense item cannot benefit an enterprise any more, its un - amortized amount should be charged as costs or expenses of the current period and amortization should not be delayed into future periods
如果某項待攤費用已經不能使企業受益，應當將其攤余價值一次全部轉入當期成本、費用，不得再留待以後期間攤銷。分享友人