长期待摊费用科目 - 实务操作(国外英语资料).docVIP

长期待摊费用科目 - 实务操作(国外英语资料) Long term prepaid expenses account - actual operation, registration, through train 2011 junior title (over duty) 2011 junior title (quality class) 2011 junior title (experimental class) 2011 intermediate titles (over duty) 2011 intermediate titles (quality class) 2011 intermediate titles (experimental class) 2010 certified public accountant (quality class) 2010 certified public accountant (over duty) 2010 certified public accountant (special course) 2010 certified public accountant (regular class) 2010 certified public accountant (experimental class) 2010 Certified Public Accountants (integrated stage) 2011 certified tax agents Fast card injection Around the bookstore learning courseware center card card purchase Dongao buy course thecta junior professional intermediate title CPA teacher | bookstore | | | | examination questions answering information | practice | career | | | weekly special regulations | video | forum | blog | page your present position: Dongao accounting online comprehensive accounting practice income and expense The text of the expenses [recommended to friends] [collection of this article] [print this article] Long term prepaid expenses account Source: - time: 2009-12-31 11:17:21 font: size [I want error correction] Long term prepaid expenses refer to the expenses that the enterprise has already paid, but the amortization period is more than 1 years. Long term prepaid expenses that cannot be accounted into current profit and loss, shall be amortized in future years of amortization, including start-up costs, fixed assets repair expenses, and improvement of the rented fixed assets expenditure and amortization of other prepaid expenses in more than one year. The start-up costs refers to the enterprise which occurred in the period of establishment in the costs, including staff salaries, office expenses, training expenses, travel expenses, printing fee, registration fee and are not included in the value of fixed assets loan exp