开办费在发生当期即记入费用。

Start-up costs are generally expensed when incurred.

这些成本计入一个名为开办费的资产账户。

These costs are charged to an asset account entitled organization costs.

企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。

The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.