starting expenses
英 [ˈstɑːtɪŋ ɪksˈpɛnsɪz]
美 [ˈstɑːrtɪŋ ɪkˈspɛnsəz]
【经】创办费
双语例句
- The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。 - 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。 - The starting expenses shall be averagely amortized in a certain period of years after the operation starts.
开办费应当在企业开始生产经营以后的一定年限内分期平均摊销。