待摊费用

其他应当作为长期待摊费用的支出。

The expenses are accounted for in the long-term prepaid expenses account .

我要摊销长期待摊费用吗？

Shall I amortize the long-term prepaid expenses ?

但是对于其他的长期待摊费用，你必须根据使用年限进行摊销。

But for other long-term expenses , you have to amortize them over the useful life .

待摊费用应按费用种类设置明细账，进行明细核算。

Subsidiary accounts should be set up for prepaid expenses according to different types of expenses .

待摊费用和长期待摊费用问题研究&兼议相关准则的制定

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 itemized and shown separately in financial statement .

第二十七条应收及预付款项包括：应收票据、应收帐款、其它应收款、预付货款、待摊费用等。

Article 27 Receivables and prepayments shall include : notes receivable , accounts receivable , other receivables , accounts prepaid and prepaid expenses , etc.

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）。

Deferred charges / expenses : Expenditures carried forward as an asset until they become relevant ( such as an advance rent payment of insurance premium ) .

如果某项待摊费用已经不能使企业受益，应当将其摊余价值一次全部转入当期成本、费用，不得再留待以后期间摊销。

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 .