待摊费用是accounting concept that refers to an asset that has been paid for, but the full benefit has not yet been received. The company makes a one-off payment for the asset, but receives the full value of it over time. Prepaid Expenses are found on the Balance Sheet of a company, either with its own section or under Other Current Assets.
To learn more about this concept and become a master at Financial Statement modeling, you should check out our FSMModeling Course.Learn more here.
Module 1: Getting Started
Module 2: Fundamental Concepts
Module 3: The Income Statement
Module 4: Working Capital
Module 5: PP&E and Intangibles
Module 6: The Cash Flow Statement
Module 7: Debt & Interest Schedule
Module 8: Finishing Your Model
Module 9: Bonus
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