| 新准则下原待摊、预提费用过渡方法的探讨 |
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| 引用本文： | 柯思宇. 新准则下原待摊、预提费用过渡方法的探讨[J]. 会计师, 2007, 0(11) |
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| 作者姓名： | 柯思宇 |
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| 摘 要： | 新准则下取消待摊费用和预提费用报表项目的根本原因是新准则引入了当前全球流行的资产负债观,是中国会计准则与国际趋同的重要体现。实务中我们应通过取消"待摊费用"和"预提费用"科目,并将其余额按发生时的事项分别转入有关成本或损益类科目,实现新旧制度的衔接。
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| 关 键 词： | 新会计准则 待摊费用 预提费用 资产负债观 |
Discussion on the Transition of Former Deferred Expenses and Cost in Anticipation under the New Accounting Standard |
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| Ke Siyu. Discussion on the Transition of Former Deferred Expenses and Cost in Anticipation under the New Accounting Standard[J]. Accountant, 2007, 0(11) |
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| Authors: | Ke Siyu |
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