nevertheless, prepaid expenses substitute for future cash payments that would be required if the expenses had not been paid.

然而，预提费用是为预计将要支付的费用的现金储备。

subsidiary accounts should be set up for prepaid expenses according to different types of expenses.

待摊费用应按费用种类设置明细账，进行明细核算。

prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.

待摊用度理卖按受益期分摊，未摊销余额正在会计报表中理卖单独列示。

prepaid expenses are listed last among the current assets.

预提费用被列示在流动资产的最后一项。

prepaid expenses are payments made in advance for the use of goods and services, such as insurance, property taxes, and interest.

预提费用是用于今后货物和服务使用（如保险、相应税款和利息）而提前支付的费用。

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。

therefore, prepaid expenses are listed as current assets until their benefit expires or they are used up.

所以，预提费用被作为流动资产列示，直到他们的权益到期或被耗尽。

prepaid expenses are a small part of the balance sheet.

预付款项是资？负债表上的一个小项。

actually, in some firms , inventories「 turnover is slow, and prepaid expenses can」t even turn.

实际上，有些企业的存货周转率是很慢的，而且预付费用甚至是不能转化为现金的。

the expenses are accounted for in the long-term prepaid expenses account.

费用在长期待摊费用账户中核算。

actually, in some firms, inventories「 turn over is slow, and prepaid expenses can」t even turn to cash.

实际上，有些企业的存货周转率是很慢的，而且预付费用甚至是不能转化为现金的。

for instance, the decrease of current assets such as accounts receivable, inventory, prepaid expenses are added to net income.

例如，应收账款、存货、预付费用等流动资产的减少额要加到凈收益上。