Cash on hand, cash in bank and marketable securities shall be accounted for separately; receivables shall be accounted for separately where appropriate as bills receivable, accounts receivable, short term loans receivable and other receivables; prepayments shall be accounted for separately where appropriate as deposits to suppliers, income tax prepaid and expenses prepaid; inventory shall be accounted for separately where appropriate as merchandise, raw materials, work-in-progress, semi-finished goods, finished goods, containers and low-value consumables.
现金、银行存款、有价证券，应当分别核算；应收款项，应当按照应收票据、应收帐款、应收短期贷款和其他应收款等分别核算；预付款项，应当按照预付货款、预交所得税和待摊费用等分别核算；存货应当按照商品、原材料、在产品、自制半成品、产成品、包装物和低值易耗品等分别核算。
The property losses of an enterprise resulted from any of the following causes can not be deducted when the enterprise declares the enterprise income taxes unless it is examined and approved by the competent taxation authority:(1) loss of the cash, bank deposits, inventories, short-term investments or fixed assets resulting from force majeure, such as natural disaster or war, or from poor management; (2) loss of bad debts of receivable or prepaid accounts; (3) loss of doubtful debts of a financial enterprise; (4) property loss confirmed due to perpetual or substantial damage to inventories, fixed assets, intangible assets or long-term investments; (5) investment loss incurred from the dissolution or liquidation of the invested party; (6) loss resulting from the appraisal of various assets that can be deducted; (7) property loss resulting from the relocation or expropriation as planned by the government; or (8) loss of direct loans other than the credit business between two or more enterprises that are permitted by the state.
企业因下列原因发生的财产损失，须经税务机关审批才能在申报企业所得税时扣除：（1）因自然灾害、战争等政治事件等不可抗力或者人为管理责任，导致现金、银行存款、存货、短期投资、固定资产的损失；（2）应收、预付账款发生的坏账损失；（3）金融企业的呆账损失；（4）存货、固定资产、无形资产、长期投资因发生永久或实质性损害而确认的财产损失；（5）因被投资方解散、清算等发生的投资损失；（6）按规定可以税前扣除的各项资产评估损失；（7）因政府规划搬迁、征用等发生的财产损失；（8）国家规定允许从事信贷业务之外的企业间的直接借款损失。
Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.
资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等
II. An enterprise shall, within four months from the end of the tax year, fill in its annual income tax return, file the tax returns of the last year in respect of the taxable income, the amount of income tax payable, the amount of reduced or exempted income tax, the amount of credited income tax, and the amount of income tax repayable abroad to the competent taxation organ, and shall check and pay by itself the amount of taxes payable after subtracting the amount of prepaid income tax from the actual amount of taxes payable of the whole year, the competent taxation organ shall, within five months from the end of the tax year, make an ordinary examination on the enterprise's annual tax returns and the relevant materials, and complete handling the refund of overpaid annual income tax and repayment of any deficiency.
二、企业应在年度终了后四个月内，填写企业所得税年度申报表，向其主管税务机关申报上一年度的应纳税所得额、应纳所得税额、减免所得税额、抵免所得税额、境外应补所得税额，并应依其全年实际应纳税额减除已预缴的所得税额，自核自缴应补缴的税额；主管税务机关应在年度终了后五个月内，对企业的年度申报表及有关资料进行一般性审核，并办结企业年度所得税多退少补事项。
B. With regard to enterprises confirmed to be Export Enterprises in the year 1986, the amount of quarterly enterprise income tax prepaid in 1986 may be refunded, in the case of excess payments, or, made good, in the case of deficiencies, upon final settlement of the annual income tax.
上列产品出口企业，凡当年出口产品产值达到当年企业产品产值70％以上（含70％）的，须持凭审核确认机关出具的证明文件，经当地主管税务机关确认后，方可享受当年按现行税率减半缴纳企业所得税的优惠。
Enterprises shall submit a prepaid enterprise income tax return to the tax authority within 15 days of the completion of the month or the quarter to make tax prepayment.
企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。
Main contents: the course of basic theory of financial accounting, financial accounting standards and the recognition and measurement of financial accounting records and reports, accounting, banking, cash deposits of accounting, other monetary fund of accounting, Accounts receivable accounting, bad treatment, prepaid accounts receivable, the calculation of accounting, The classification and pricing and inventory stock of accounting, self-made purchased by processing and inventory, packing, low-value and perishable articles of accounting, inventory overage and dish deficient of accounting, The classification of foreign investment and valuation of the short-term investments, accounting and accounting of long-term investments, The classification and valuation of fixed assets, fixed assets, reduce calculation, fixed assets depreciation and repair of accounting, Intangible assets, deferred assets and other assets accounting, The classification of current liabilities and can determine the liabilities of accounting, or liabilities of accounting, Long-term liabilities and the characteristics of the classification, long-term loans payable, bonds accounted for the long-term account payable, other accounting of accounting, the capital of the accounting, capital reserve, surplus reserve of accounting and undistributed profit accounting, The business income of accounting and other business income accounting, cost accounting, total profit of accounting, The accounting profits allocation, Accounting statements and types, a balance sheet, an income statement and a cash flow statement compiling.
本课程的主要内容：财务会计的基本理论、财务会计准则、财务会计的确认、计量、记录和报告：现金的核算、银行存款的核算、其他货币资金的核算；应收帐款的核算、坏帐的处理、预付帐款的核算、应收票据的核算；存货的分类与计价、外购存货的核算、自制和委托加工存货的核算、包装物、低值易耗品的核算、存货盘盈和盘亏的核算；对外投资的分类与计价、短期投资的核算、长期投资的核算；固定资产的分类和计价、固定资产增加、减少的核算、固定资产折旧及修理的核算；无形资产、递延资产及其他资产的核算；流动负债的分类、可确定流动负债的核算、或有负债的核算；长期负债的特点及分类、长期借款的核算、应付债券的核算、其他长期应付款的核算、资本金的核算、资本公积的核算、盈余公积和未分配利润的核算；营业收入的核算、其他业务收入的核算、费用的核算、利润总额的核算；利润分配的核算；会计报表及其种类、资产负债表、利润表、现金流量表的编制。
Article 5 A taxpayer shall, within 15 days after the end of the tax year, finish the filing of returns of the enterprise income taxes prepaid in December or in the fourth quarter.
第五条 纳税人12月份或者第四季度的企业所得税预缴纳税申报，应在纳税年度终了后15日内完成。
As the numbers in the following table show, Berkshire's insurance business has been a huge winner. For the table, we have calculated our float - which we generate in exceptional amounts relative to our premium volume - by adding loss reserves, loss adjustment reserves, funds held under reinsurance assumed and unearned premium reserves, and then subtracting agents'balances, prepaid acquisition costs, prepaid taxes and deferred charges applicable to assumed reinsurance. Our cost of float is determined by our underwriting loss or profit. In those years when we have had an underwriting profit, such as the last three, our cost of float has been negative, which means we have calculated our insurance earnings by adding underwriting profit to float income.
如同下表中的数字所显示的，Berkshire的保险事业大获全胜，表中的浮存金，系将所有的损失准备、损失费用调整准备与未赚取保费加总后，再扣除应付佣金、预付购并成本及相关再保递延费用，相对于我们的保费收入总额，我们的浮存金部位算是相当大的，至于浮存金的成本则决定于所发生的承保损失或利益而定，在某些年度由于我们有承保利益，所以换句话说，我们的资金成本甚至是负的，此时我们的保险事业盈余等于是由原先从浮存金获取的利益再加上承保利益。
As the numbers in the following table show, Berkshire's insurance business has been an enormous winner. For the table, we have compiled our float - which we generate in exceptional amounts relative to our premium volume - by adding loss reserves, loss adjustment reserves, funds held under reinsurance assumed and unearned premium reserves and then subtracting agents'balances, prepaid acquisition costs, prepaid taxes and deferred charges applicable to assumed reinsurance. Our cost of float is determined by our underwriting loss or profit. In those years when we have had an underwriting profit, such as the last two, our cost of float has been negative, and we have determined our insurance earnings by adding underwriting profit to float income.
如同下表中的数字所显示的，Berkshire的保险事业大获全胜，表中的浮存金，系将所有的损失准备、损失费用调整准备与未赚取保费加总后，再扣除应付佣金、预付购并成本及相关再保递延费用，相对于我们的保费收入总额，我们的浮存金部位算是相当大的，至于浮存金的成本则决定于所发生的承保损失或利益而定，在某些年度由于我们有承保利益，所以换句话说，我们的资金成本甚至是负的，此时我们的保险事业盈余等于是由原先从浮存金获取的利益再加上承保利益。
Consisting of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year or one operating cycle.
预付费用包括预付薪资、租金、保险费、用品盘存、所得税及其他预付费用等，能在一年或一营业周期内消耗者。
Similarly, insurance premium paid for any part of the next financial year will not go to the expense in the income statement. Rather, it will appear as Prepaid Expense, an item under Current Assets.
同样的，非属本会计年度的预付租金或预付保险费应以流动资产表现，不会出现于损益表中的费用项目。
Because of the existence of prepaid expenses such as prepaid rents, the operating expenses in the income statement does not match the amount of cash payments for operating expenses, the increase or decrease in prepaid expenses should be adjusted.
由于像预付租金这样的预付费用的存在，使得损益表上的营业费用与发生营业费用所支付的现金是不相等的，预付费用的增加额或减少额应该予以调整。
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。
The two teamed up last October to offer prepaid debit cards and cheque services targeting low-income households that are frustrated with the fees on traditional bank accounts or not using them at all.
两家企业于去年10月联手推出预付借记卡和支票服务，针对那些对传统银行账户的收费不满、甚至根本不用此类服务的低收入家庭。
The Durbin amendment tucked into the Dodd-Frank act specifically excluded prepaid cards from its limits on how much banks can charge for processing debit card transactions, because they serve the low-income market.
在关于银行对借记卡交易的收费限制方面，多德•弗兰克法案》（Dodd-FrankAct）之《德斌修正案》（TheDurbinAmendment）特别将预付费公司排除在外，因为它们面对的是低收入市场。
In building construction projects during the deposit interest income included prepaid investment, reconstruct costs of the project.
十三、建设项目在建设期间的存款利息收入计入待摊投资，冲减工程成本。