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1·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。

2·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。

3·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。

4·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。

5·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。

6·Verify that prepaid expenses, deferred charges and depreciation schedules are up-to-date and in agreement with the books.

审核待摊费用、递延费用以及折旧明细表是否更新，并确定与记录一致。

7·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净收益上。

8·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。