笔者在审计中发现不少企业会计核算任意扩大“待摊费用”帐户的核算内容和范围,将本应计入当期损益的各项费用开支转入“待摊费用”帐户,长期挂帐。例如:少数企业把开支过大的业务招待费和短期借款利息转入“待摊”户挂帐,有的企业把商品销售成本、营业税及营业外开支转入“待摊”户挂帐,更有甚者把年近百万元的商品损耗,不问清红皂白,不经任何人批准,便随意挂入“待摊费用”帐户,一年后未能摊销的又转入“递延资 I found in the audit of many corporate accounting any expansion of ”prepaid expenses “ account of the content and scope of accounting, should have been included in the current profit and loss expenses into the ”deferred expenses “ account, long-term Hang account. For example, a few enterprises transfer over-spending business entertainment expenses and short-term borrowing interest to their ”prepaid“ household accounts, and some enterprises transfer the cost of goods sold, sales tax and non-operating expenses to their ”prepaid“ households Hanging accounts, what is more, the annual loss of nearly 1 million yuan of goods, do not ask indiscriminate, without any approval, they are free to hang ”prepaid expenses “ account, one year after the failure to amortize Also transferred to ”deferred investment