跨期摊提费用在新会计准则下的会计处理（The accounting treatment of inter period expenses under the new accounting criterion）.docVIP

跨期摊提费用在新会计准则下的会计处理（The accounting treatment of inter period expenses under the new accounting criterion） The accounting treatment of inter period expenses under the new accounting criterion [Abstract] the revised guidelines set before prepaid expenses and accrued expenses account the purpose is: according to the accrual principle, benefit during the strict division of costs, the correct calculation of each accounting period and the cost of financing, in other words, who benefits, who will pay the cost. The new accounting standards to cancel prepaid expenses and accrued expenses in the subject, standards and guidelines are not explained how inter period expenses accounting treatment. This paper makes a discussion on the problem. Accounting and prepaid expenses under the new accounting criterion (a) according to the provisions of the new guidelines, deferred expenses course in some content is not in the accounting subjects. 1. operation and improvement of the rented expenditure of fixed assets Operation and improvement of the rented expenditure of fixed assets, through the long-term deferred expenses account, and in the remaining lease period and leasing assets can be used during the short period of the two, using reasonable methods of amortization. 2. fixed assets repair fee Fixed assets repair costs, no longer used prepaid or accrued, shall be included in the current profits and losses. The repair expenses of fixed assets of enterprise production and administration etc., debit the titles such as management fees, credit bank deposits and other subjects; enterprises and specialized in the sales organization related fixed assets repair costs, debit cost of sales subjects, credited to bank deposits and other subjects. 3. prepaid business fixed assets leased rental fees Fixed assets leasing costs more than a year of amortization, should be in the long-term deferred expenses account. 4. low value consumable amortization, amortization of lending package using a rotary pin