浅议新准则下的跨期摊提费用

Brief Analysis on the Inter-period Expenses Under the New ASBE

2006年颁布的新会计准则取消了待摊费用和预提费用科目,资产负债表中取消了待摊费用和预提费用项目。取消以后,新准则及其应用指南并未对跨期摊提费用有关业务的账务处理及报表列报作任何明确说明,造成了在新准则的使用过程中对这类业务会计核算的困惑。因此,文章就新准则取消待摊费用和预提费用科目的意义及新准则下跨期摊提费用的会计处理进行探讨。

Tile new ASBE issued in 2006 eliminated the items of deferred expenses and accrued expenses trom the balance sheet.The new ASBE and its application guide gave no explanation to the account treatment and financial report concerned with interperiod expenses,therefore, caused confusions in dealing related business with the new standard. Tiffs article discusses the significance of eliminating the items of deferred expense and accrued expense from the new ASBE, and explores the accounting treatment of inter - period expenses under the new ASBE.