目前有些教材及会计词典都把递延费用和预付费用作为同一概念来描述。如“递延费用,亦称‘递延资产’或‘预付费用’。资本主义企业会计中习用名词。指业已支付而由后期受益,应作为后期费用的各项支出”。(上海人民出版社出版的《会计词典》P553—P554) At present, some textbooks and accounting dictionaries both describe deferred expenses and prepaid expenses as the same concept. Such as “deferred charges, also known as ’deferred assets’ or ’prepaid expenses’ capitalized business accounting terms used to refer to the industry has paid to benefit from the latter should be used as the expenses of the subsequent expenses. (Shanghai People’s Publishing House published ”Accounting Dictionary" P553-P554)