We need to adjust entries when we apportion the costs of prepaid expenses. 我們分攤預付費用的成本時(shí),需要編制調整分錄。
Any deferred advertising costs are classified as prepaid expenses and will be expensed in the first year used. 任何遞延廣告成本都歸類(lèi)為預付費用,將會(huì )在第一年使用時(shí)產(chǎn)生。