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新企业会计准则实施以后,在会计教学和会计实务中,对于跨期项目的会计处理方法,以及如何在资产负债表中列示,产生了一些分歧。要消除分歧,一是要从理论上认清跨期项目的本质,二是要从方法上领会新企业会计准则的精神实质。对于跨期项目的账务处理,较好的做法是:增设“待摊费用”和“预提费用”账户,但在资产负债表中不增加“待摊费用”和“预提费用”项目,把“待摊费用”和“预提费用”账户的期末余额分别计入“其他流动资产”“其他流动负债”项目。
After the implementation of the new Accounting Standards for Business Enterprises, some divergences have arisen in the accounting teaching and accounting practices regarding the accounting treatment of intertemporal projects and how they are listed in the balance sheet. To eliminate differences, we must first understand the essence of intertemporal projects theoretically, and second, we should understand the essence of the new corporate accounting standards in terms of methodology. For the accounting treatment of intertemporal projects, it is better to add “prepaid expenses” and “accrued expenses” accounts, but not increase the balance sheet “prepaid expenses” and “Withholding expenses”, the closing balances of “Undertaking expenses” and “Withdrew expenses” accounts are respectively included in “Other current assets” and “Other current liabilities”.