根据费用的结算方式和受益的时间界限,待摊费可以分为两类:预付性待摊费用和效益性待摊费用. 预付性待摊费用,是指一次支付的有明确负担时间的待摊费用.如一次预付半年或一年的房屋租赁费、报刊订阅费、财产保险费等,这些费用数额较大,应当通过“待摊费用”科目分期摊销.分摊期限应与负担时间相适应. 效益性待摊费用,是指一次性支付或发生的数额较大,且其发生作用和受益时间较长,不宜当月一次摊销,但又无明确负担时间的待摊费用.如不提取大修理基金企业的大修理费用,按合同由本单位负担的租入固定资产的大修理费用,一次领用的 According to the settlement method of the fees and the time limit of the benefits, the deferred charges can be divided into two categories: prepaid deferred expenses and profitability deferred charges. Prepaid deferred charges refer to the one-time payment of depreciation with a clear burden. Fees, such as a prepaid six months or a year of housing rental fees, subscription fees for newspapers and magazines, property insurance fees, etc. These fees are relatively large and should be amortized over the “will-be-amortized-expenses” account. The amortization period should be commensurate with the burden of time. Benefit-based deferred expenses refer to the one-off payment or the occurrence of a relatively large amount, and its long-term effect and benefit period are not suitable for one-time amortization of the current month, but there is no definite cost of depreciation. If no major repairs are made The overhaul cost of the fund company, which is the cost of repairing the fixed assets that are borne by the unit in accordance with the contract, once received