?prepaid expenses

prepaid expenses發(fā)音

英：　　美：

prepaid expenses中文意思翻譯

常用釋義：預(yù)付費(fèi)用：公司在未來(lái)會(huì)計(jì)期間中為了預(yù)期的未來(lái)利益或者為了符合成本與收入匹配的要求而進(jìn)行的成本核算。

待攤費(fèi)用; 預(yù)付費(fèi)用; 預(yù)付開(kāi)支

待攤費(fèi)用；預(yù)付費(fèi)用；預(yù)付開(kāi)支

prepaid expenses雙語(yǔ)使用場(chǎng)景

1、Prepaid expenses are listed last among the current assets.───預(yù)提費(fèi)用被列示在流動(dòng)資產(chǎn)的最后一項(xiàng).

2、Therefore, prepaid expenses are listed as current assets until their benefit expires or are used up.───所以, 預(yù)提費(fèi)用被作為流動(dòng)資產(chǎn)列示,直到他們的權(quán)益到期或被耗盡.

3、You have to account for that in long-term prepaid expenses.───你應(yīng)該在長(zhǎng)期待攤費(fèi)用中核算這個(gè)。

4、Receivables and prepayments include notes receivable , ac - counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.───應(yīng)收及預(yù)付款各項(xiàng)包括:應(yīng)收票據(jù)、受帳款 、 他應(yīng)收款 、 付帳款 、 攤費(fèi)用等.

5、Ok, there is such subsidiary account. Shall I amortize the long - term prepaid expenses?───好的, 已經(jīng)有這個(gè)明細(xì)帳戶了. 我要攤銷 長(zhǎng)期 待攤費(fèi)用 嗎 ?

6、We need to adjust entries when we apportion the costs of prepaid expenses.───我們分?jǐn)傤A(yù)付費(fèi)用的成本時(shí),需要編制調(diào)整分錄.

7、Plant assets are similar to long - term prepaid expenses.───長(zhǎng)期資產(chǎn)就好比 長(zhǎng)期 預(yù)付支出.

8、Actually, in some firms, inventories' turnover is slow, and prepaid expenses can't even turn.───實(shí)際上，有些企業(yè)的存貨周轉(zhuǎn)率是很慢的，而且預(yù)付費(fèi)用甚至是不能轉(zhuǎn)化為現(xiàn)金的。

9、Actually, in some firms, inventories'turnover is slow, and prepaid expenses can't even turn to cash.───實(shí)際上, 有些企業(yè)的存貨周轉(zhuǎn)率是很慢的, 而且預(yù)付費(fèi)用甚至是不能轉(zhuǎn)化為現(xiàn)金的.

prepaid expenses相似詞語(yǔ)短語(yǔ)

1、relocation expenses───費(fèi)用再分配

2、travelling expenses───旅費(fèi)；旅行費(fèi)用

3、claim expenses───理賠費(fèi)用

4、operating expenses───營(yíng)業(yè)費(fèi)用

5、prepaid expense───[會(huì)計(jì)]預(yù)付費(fèi)用；待攤費(fèi)用

6、depreciation expenses───[會(huì)計(jì)]折舊費(fèi)用

7、petty expenses───雜費(fèi)；小額費(fèi)用

營(yíng)運(yùn)資金怎么計(jì)算？

營(yíng)運(yùn)資金=流動(dòng)資產(chǎn)-流動(dòng)負(fù)債=(總資產(chǎn)-非流動(dòng)資產(chǎn))-(總資產(chǎn)-所有者權(quán)益-長(zhǎng)期負(fù)債)=(所有者權(quán)益+長(zhǎng)期負(fù)債)-非流動(dòng)資產(chǎn)=長(zhǎng)期資本-長(zhǎng)期資產(chǎn)

營(yíng)運(yùn)資金是指在企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)中占用在流動(dòng)資產(chǎn)上的資金。營(yíng)運(yùn)資金有廣義和狹義之分，廣義的營(yíng)運(yùn)資金是指一個(gè)企業(yè)流動(dòng)資產(chǎn)的總額;狹義的營(yíng)運(yùn)資金是指流動(dòng)資產(chǎn)減去流動(dòng)負(fù)債后的余額。這里指的是狹義的營(yíng)運(yùn)資金概念。營(yíng)運(yùn)資金的管理既包括流動(dòng)資產(chǎn)的管理，也包括流動(dòng)負(fù)債的管理。