「繰延及び前払費用」は日本基準の財務諸表で広く一般的に用いられる勘定科目名です。
Deferred and prepaid expenses
（訳）COS and expenses from operating activities – detail...
（訳）Amortization of long-term prepaid expenses...
（訳）Travel and transportation expenses...
（訳）Other general and administrative expenses...
（訳）Interest expenses and loss on sales of notes receivable –...
（訳）Operating expenses – land and building...
（訳）Shipping business expenses and other operating expenses...
（訳）Incidental operating revenue and expenses...
（訳）Education and research and incidental operating revenue and expenses...
（訳）Education and research expenses...
タグ：and, Deferred, expenses, Prepaid