| 1. | Long - term deferred and prepaid expenses
长期待摊费用 |
| 2. | Other expenditures which shall be deemed as long - term deferred expenditures
（四）其他应当作为长期待摊费用的支出。 |
| 3. | Long - term deferred expenses
长期待摊费用 |
| 4. | Long term prepaid expenses
长期待摊费用 |
| 5. | Deferred and prepaid expenses
待摊费用 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | 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。 |
| 10. | 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、应受帐款、其他应收款、预付帐款、待摊费用等。 |
