Question

长期待摊费用这个小段 如何翻译啊

公司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，如以经营租赁方式租入的固定资产发生的改良支出等。经营租入固定资产改良支出在租赁使用年限与租赁资产尚可使用年限孰短的期限内平均摊销，其他长期待摊费用在受益期内平均摊销。

请帮忙翻译，仅有的分数献上，谢谢！
请翻译成英文，不是解释，谢谢啊

Answer 1

根据《企业会计制度》及相关准则的规定，对于经营租入的固定资产，不作为本企业的固定资产核算，不计提折旧。如果企业对经营租入的固定资产进行改良使可能流入企业的经济利益超过了原先的估计，即符合有关固定资产后续支出资本化条件的，则因改良而发生的支出可以计入固定资产价值。《关于执行＜企业会计制度＞和相关会计准则有关问题解答》（财会200310号）规定，对于经营租入固定资产改良支出符合资本化条件的，作为固定资产，并单设置“经营租入固定资产改良”科目核算，同时在剩余租赁期与租赁资产尚可使用年限两者中较短的期间内，采用合理的方法单独计提折旧。至于经营租入固定资产改良支出能否资本化，应当根据固定资产准则中有关固定资产定义及后续支出的相关规定作出合理的判断。

Answer 2

Companies but should have taken place from this period and subsequent periods of burden-sharing in the period 1 Year fees, such as improved fixed assets leased under operating lease of expenditure. Operating lease improvement expenditure of fixed assets in leasing with age and remaining useful life of the leased asset is average for a short period of amortization, other long-term average amortization of deferred expenses during the benefit period.

Answer 3

The expenses that company has happened but should be amotised in the current and subsequent periods in more than one year, e.g. improvement expenses happened to fixed assets leased by operating way. Operating lease improvement expenditure of fixed assets should be amortised averagely by leasing period or assets fair value which is shorter; other long-term deferred expenses should be amotised evenly in the benefited period.