deferred expenses
英 [dɪˈfɜːd ɪksˈpɛnsɪz]
美 [dɪˈfɜːrd ɪkˈspɛnsəz]
递延费用
双语例句
- Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc.
第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。 - Deferred charges/ expenses: Expenditures carried forward as an asset until they become relevant ( such as an advance rent payment of insurance premium).
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）。