预提与待摊（Accruals and accruals）.docVIP

预提与待摊（Accruals and accruals） The promulgation of the new accounting standards, accounting for the old accounting standards in the content of the increase, modify, merge, delete. The contents of the new accounting criterion in the corresponding accounting subjects also had some changes, properly grasp these changes is a prerequisite for the correct accounting under the new standards. Especially on the part of the project to delete the old standards in the grasp of the more important. The new criterion removed prepaid expenses and accrued expenses title, and in the balance sheet also cancelled the two projects, but no provision on the accounting system of prepaid expenses and accrued expenses related to business accounting and report list of any explanation, thus causing the accounting deal with the prepaid expenses and accrued expenses of implementation of accounting standards for business enterprises of the new staff confused. According to the relevant provisions of the new standards, combined with some phenomena and practices of the enterprises themselves try to deal with the recognition and accounting treatment to talk about the new criterion of deferred expenses and accrued expenses. A new criterion, cancel the prepaid expenses and accrued expenses. (a) the original qualitative system on the prepaid expenses and accrued expenses deviation. The Ministry of Finance on 2000 promulgated the enterprise accounting system in the provisions of the prepaid expenses and accrued expenses respectively belong to assets and liabilities accounts, the final balance in the balance sheet has shown special. First of all, prepaid expenses are not assets. The original system of deferred expenses refers to the enterprise have been paid, shall be made by the current and future periods expenses. As a project of enterprise assets. Was designated as the asset category. The so-called asset refers to enterprises in the past transactions or events formed, owned or controlled by enterprises,