先来看一下“待摊费用”和“长期待摊费用”的定义：待摊费用科目反映企业已经发生但应由本期和以后各期负担的分摊期限在1年以内（包括一年）的各项费用，属于流动资产；长期待摊费用科目反映企业已经发生但应由本期和以后各期负担的分摊期限在1年以上的各项费用，属于非流动资产。

实际应用中，“待摊费用”会用“prepaid expenses”或“deferred expenses”表示，但是，经过查证发现，“prepaid expenses”与“deferred expenses”之间是有差别的，具体见Investopedia给出的分析：

“Deferred expenses, also known as deferred charges, fall in the long-term asset category. When a business pays out cash for a payment in which consumption does not immediately take place or is not planned within the next 12 months, a deferred expense account is created to be held as a noncurrent asset on the balance sheet. Full consumption of a deferred expense will be years after the initial purchase is made.

Many purchases a company makes in advance will be categorized under the label of prepaid expense. These prepaid expenses are those a business uses or depletes within a year of purchase, such as insurance, rent, or taxes. Until the benefit of the purchase is realized, prepaid expenses are listed on the balance sheet as a current asset.”

（Deferred expenses属于长期资产。如果公司支付了一笔款项，且该笔资产不会立即耗用或按照计划不会在未来12个月内完全耗用，则设立deferred expense科目，属于资产负债表上的非流动资产。Deferred expenses将在首次购买后数年内完全耗用。

公司提前进行的多次采购会被列入prepaid expense科目。Prepaid expenses是指公司在采购后一年内使用或耗用的资产，比如，保险、租金或税款。在从采购中受益之前，prepaid expenses作为流动资产在资产负债表上列示。）

根据上述中文解释可以看出，“待摊费用”应使用“prepaid expenses”。至于“长期待摊费用”，并未查到“long-term prepaid expenses”这种用法，使用要慎重；从含义上来看，“deferred expenses”与“长期待摊费用”十分类似，但是，国内习惯使用“long-term deferred expenses”（但是，国外似乎没有这种说法，毕竟“deferred expenses”已经带有“长期”之意），下面看一下例句：

原文

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：

（一）已足额提取折旧的固定资产的改建支出；

（二）租入固定资产的改建支出；

（三）固定资产的大修理支出；

（四）其他应当作为长期待摊费用的支出。

（《中华人民共和国企业所得税法》第十三条）

译文1：

Article 13 When calculating the amount of its income taxable, an enterprise may deduct the following expenses to be incurred as long-term deferred expenses and to be amortized in accordance with relevant regulations:

(1) expenses for reconstruction of the fixed assets that are depreciated in full;

(2) expenses for reconstruction of the fixed assets leased from another person;

(3) expenses for major repairs of the fixed assets; and

(4) other expenses to be used as long-term deferred expenses.

译文2：

Article 13 The following expenditures incurred by an enterprise shall be deemed as long-term deferred expenditures when calculating the taxable income amount. 

Those amortized pursuant to the related provisions are permitted to be deducted:

(1) The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;

(2) The expenditures for rebuilding a rented fixed asset;

(3) The expenditures for heavily repairing a fixed asset; and

(4) Other expenditures which shall be deemed as long-term deferred expenditures.

（来源：govt.chinadaily.com.cn）