遞延經營費用 的英文怎麼說
中文拼音 [dìyánjīngyíngbìyòng]
遞延經營費用
英文
deferred charges to operation- 遞 : Ⅰ動詞（傳送;傳遞） hand over; pass; give Ⅱ副詞（順著次序） in the proper order; successively
- 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
- 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
- 費 : Ⅰ名詞1 （費用） fee; expense; expenditure; dues; charge 2 （姓氏） a surname Ⅱ動詞（花費; 耗費） ...
- 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
- 遞延 : defer遞延地址 deferred address; 遞延負債 deferred liabilities; 遞延貨項 deferred credits; 遞延股...
- 經營 : manage; operate; run; engage in
- 費用 : cost; expenses; outlay
-
According to regulation of new company treasurer standard, happen when company new start business prepare to construct charge begins to manage in the enterprise in those days sum plan is entered current increase and decrease, do not do give delay accountant processing
按照新的企業會計準則規定，企業新開業時發生的籌建費用在企業開始經營的當年全額計入當期損益，不做遞延會計處理。Give delaying cost is a kind of charge substantially, but should expect as a result of the benefit of these charge in the future, and the defray number of these charge is larger, if direct plan the charge that enters pay year, cannot calculate correctly current operation result, make them so give delay processing
遞延費用本質上是一種費用，但由於這些費用的效益要期待于將來，而且這些費用的支出數額較大，若直接計入支出年度的費用，就不能正確計算當期經營成果，所以把它們作遞延處理。
分享友人