谈新《企业会计准则》下待摊及预提费用的处理

A Study of Prepaid Expenses and Accrued Expenses in the New Business Enterprise Accountancy Standard

新《企业会计准则》对待摊费用和预提费用的核算规定发生了较大变化,本文通过新旧准则对待摊费用和预提费用的有关规定进行比较,结合实务工作对新准则下待摊和预提费用的会计处理作一探讨。

The New Business Enterprise Accountancy .Standard （called new standard as follows）, regulates great changes in accounting about prepaid expenses and accrued expenses. Compared with old standards in this field, this paper studies the prepaid expenses and accrued expenses with the actual accounting practice.