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,并确定与帐户中一致。
Long - term deferred expenses : expenses paid but attributable to the current and subsequent accounting periods shall be accounted for as deferred charges or deferred expenses more than 1 year 长期待摊费用:是指企业已经支出,但摊销期限在一年以上的(不含一年)的各项费用。