Increase or Decrease in Prepaid Expenses
预付费用增加额或减少额
Prepaid expenses are a small part of the balance sheet.
预付款项是资产负债表上的一个小项。
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。
We need to adjust entries when we apportion the costs of prepaid expenses.
我们分摊预付费用的成本时,需要编制调整分录。
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。
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