会计科目的权责主要体现“待摊费用”“预提费用”两方面。财政部规定这两种费用一种是资产类费用,另一种是负债类费用。但在新会计准则下的待摊费用以及预提费用删除了关于这两种费用科目,同时,“待摊费用”以及“预提费用”也已经在企业的资产负债表中取消。但是对于曾经预设的待摊和预提等相关业务的财务处理和报表却没有公示说明。因此,造成众多会计人员对待摊费用、预提费用的会计处理产生了困惑,会计处理的方式有很多。本文就新准则下的两费问题探讨会计处理方法。 Accounting rights and responsibilities mainly reflect “prepaid expenses ” “Withdrew expenses ” two aspects. The Ministry of Finance stipulates that one of these two types of expenses is the cost of assets and the other is the cost of liabilities. However, under the new accounting standards of prepaid expenses and accrued expenses on the deletion of these two types of expense account, at the same time, “prepaid expenses” and “accrued expenses” have also been canceled in the company’s balance sheet . However, there is no public notice on the financial transactions and statements that have been pre-set for related businesses such as prepaid and accrued. Therefore, accounting for many accounting staff to treat expenses, accrued expenses accounting confusion, accounting treatment in many ways. This article discusses the accounting treatment of the two fees under the new guidelines.