《企业会计制度》第五十条中规定:“除购建固定资产外,所有筹建期间发生的费用,先在长期待摊费用中归集,待企业开始生产经营当月起一次计入开始生产经营当月的损益。”根据上述规定,企业筹建期间与正常生产经营期间所发生费用的会计处理是不同的。那么,如何界定企业筹建期间,以 Article 50 of the “Accounting System for Business Enterprises” states: “Except for the purchase and construction of fixed assets, all expenses incurred in the preparation for establishment shall be collected in the long-term expenses to be apportioned and shall be included in the production and operation starting from the beginning of the production and operation of the enterprise The profit and loss for the current month. ”According to the above regulations, the accounting treatment of the expenses incurred during the period between establishment and normal production and operation of the enterprise is different. So, how to define the business during the preparation