浅论建设工程项目待摊支出分配问题

The Distribution of Deferred Expense in Construction Projects

在投资某项建设工程过程中,需要对相关支出进行待摊处理。现行的待摊支出分配方法因没有考虑资产的服务年限及成本动因,可能造成固定资产计量的不合理。对大型项目而言,应以项目投资为基数、以资产服务年限为权数分配待摊支出。

Deferred expense is normally taken into account during the investment process of construction projects. Current distribution approaches of deleted expense may risk the reasonableness of fixed asset calculation due to the lack of attention on service periods and cost attributions of assets. The author proposes the use of project investment as basis and asset service periods as weights to distribute deferred expense.