预提费用

预提费用指应由受益期分担计入产品成本或商品流通费，而以后月份才实际支付的费用。例如，银行借款的利息是按季结算支付的，但利息费用应由支付利息前各月份的产品成本或商品流通费共同负担。

其英文为“accruals”，有些财报中会将其翻译为“withdrawals in advance”，这其实是没有accruals准确的。Accruals的英文释义如下：

An accrual, or accrued expense, is a means of recording an expense that was incurred in one accounting period but not paid until a future accounting period. Accruals differ from Accounts Payable transactions in that an invoice is usually not yet received and entered into the system before the year end.

财报中的相关科目包括：

预提雇员成本及福利 Staff costs and welfare accruals

预提销售及市场推广开支 Selling and marketing expense accruals

预提一般及行政开支 General and administrative expenses accruals

预提费用的预提和支付，是通过“预提费用”科目进行的。预提时，贷（或增）记该账户，费用支付时，借（或减）记该账户。贷（增）方余额，表示已预提尚未支付的费用，在资金平衡表内以预提费用项目列示。

待摊费用

待摊费用是指企业已经支出，但应当由本期和以后各期分别负担的、分摊期在1年以内（含1年）的各项费用，如低值易耗品和出租出借包装物的摊销、预付财产保险费、预付经营租赁固定资产租金、预付报刊订阅费、待摊固定资产修理费用、购买印花税票,国债和一次缴纳税额较多且需要分月摊销的税金等。

其英文为“prepaid expenses”，英文释义如下：

Prepaid expenses are future expenses that are paid in advance, such as rent or insurance. On the balance sheet, prepaid expenses are first recorded as an asset. As the benefits of the assets are realized over time, the amount is then recorded as an expense.

两者的区别在于：

待摊费用的特点是支付在前，受益、摊销在后。

预提费用则是预先列支但尚未实际支付的各项费用，如银行借款的利息费用、预提的固定资产修理费用、租金和保险费等。

以下为相关双语示例，供参考：

待摊费用应按费用种类设置明细账，进行明细核算。

Subsidiary accounts should be set up for prepaid expenses according to different types of expenses.

登记固定资产、待摊费用、折旧计提，服务合同等项目。

To book in fixed assets, prepaid expenses, depreciate, service contract of CS etc.