prepaid expense 中文意思是什麼

prepaid expense 解釋
待攤費用
  • prepaid : adj. （運費、郵資等）先付的，付訖的。 a telegram with reply prepaid 覆電費先付的電報。
  • expense : n. 1. （時間、精力、金錢等的）消耗，花消，消費。2. （無形的）損失；犧牲。3. 〈常 pl. 〉費用；（額外）開支。4. 費錢的東西。
  1. Consisting of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year or one operating cycle

    預付費用包括預付薪資、租金、保險費、用品盤存、所得稅及其他預付費用等，能在一年或一營業周期內消耗者。
  2. In a prepaid - type adjustment, the cash transaction occurs be ? fore the related expense or revenue is recorded

    預付類型的調整分錄中，現金的收付優于收入與費用的記錄。
  3. 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。
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