浅析待摊和预提费用在现行会计准则下的运用

Analysis on Prepaid and Accrued Expenses in the Use of the Existing Accounting Standards

现行会计准则取消了待摊费用和预提费用账户,资产负债表中也取消了待摊费用和预提费用项目,关于涉及这两个账户的经济业务应如何进行会计处理,提出相应的方法,以供探讨。

In the existing accounting standards accrued expenses and prepaid expenses was Abolished,and balance sheet was also abolished the item--prepaid expenses and accrued expenses,this paper presented some ways for the accounting treatment related to these two accounts on the economic and business.