prepaid expenses are a small part of the balance sheet.

预付款项是资产负债表上的一个小项。

Prepaid expenses are listed last among the current assets.

预提费用被列示在流动资产的最后一项。

You have to account for that in long-term prepaid expenses.

你应该在长期待摊费用中核算这个。

Actually, in some firms, inventories' turnover is slow, and prepaid expenses can't even turn.

实际上，有些企业的存货周转率是很慢的，而且预付费用甚至是不能转化为现金的。

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

待摊费用应按费用种类设置明细账，进行明细核算。