《企业会计准则——中期财务报告》(简称《准则》)第13条规定,对于会计年度不均匀发生的费用(简称“‘不均匀费用”),除了在会计年度末允许预提或者待摊的之外,企业都应当在发生时予以确认和计量,而不应当在中期会计报表中预提或者待摊。这充分体现了“独立观”在我国《准则》中的应用。但是笔者认为,该规定过于笼统和简单,难以满足企业发生各种不均匀费用时的核算需要。 Article 13 of the Accounting Standards for Business Enterprises - Interim Financial Reporting (“the”) refers to the provisions of Article 13 of the “Accounting Standards for Business Enterprises - Interim Financial Reporting” (the “Guidelines”) stipulating that for non-uniform expenses incurred during the fiscal year (“non-uniform expenses” , Enterprises should be confirmed and measured when they occur, and should not be accrued or be amortized in the interim financial statements. This fully demonstrates the application of “independence concept” in our “Guidelines.” However, in my opinion, this regulation is too general and simple to meet the accounting needs of enterprises when various non-uniform expenses occur.