从广义上讲,跨期费用是指一次支出分期摊销的费用与尚未支出、但应计入当期损益的费用。包括购建固定资产与无形资产支出、待摊费用、递延资产等。狭义讲,仅指待摊费用和预提费用.实际上,递延资产也是待摊费用,只是其摊销期限长于一年。下面仅对待摊费用、预提费用、递延资产及预提费用的一些理论与实务问题谈谈个人的看法。 Broadly speaking, intertemporal expenses refer to the expenses amortized in installments and expenses that have not yet been expensed, but should be accrued to the profits and losses of the current period. Including the purchase and construction of fixed assets and intangible assets, prepaid expenses, deferred assets. Narrowly speaking, only refers to the deferred expenses and accrued expenses.In fact, deferred assets are deferred expenses, only the amortization period of more than one year. The following only to treat expenses, accrued expenses, deferred assets and accruals of some theoretical and practical issues to talk about personal views.