新准则下原待摊费用和预提费用的会计处理

Recognition of Capitalization for Prepaid Expenses and Drawing Expense in Advance Under New Standard

资产负债表要求不符合资产定义及其确认条件的资产、负债项目不能够在资产负债表中体现。"待摊费用"和"预提费用"不符合资产、负债的定义,应隶属于新准则中的费用要素而不是资产或负债要素。因此"待摊费用"和"预提费用"不能在资产负债表中体现。上述两个科目实质上是属于结算类科目,2007年新会计准则取消了"待摊费用"和"预提费用"两科目的使用。在新准则规定下给出,如何对"待摊费用"和"预提费用"的会计处理方法。

Capital items not in accord with the definition of assets can not be mentioned in the balance sheet.Among these capital items,prepaid expenses and drawing expense in advance are included,under which should be subject to the expense factors under new standard,rather than any assets or account payable factors.Therefore,they can not be mentioned in the balance sheet.However,both of the two items belong to balance in Hand,and the new accounting standard cancelled their usage in 2007.Please refer to the details in this essay how to recognize capitalization for prepaid expenses and drawing expense in advance under new standard.