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dai tan fei yong yu ti fei yong hui ji chu li guan dian zong shu
Author(s): 
Pages: 46-48
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  待摊费用预提费用新准则文献综述;
Abstract: 新准则取消"待摊费用"与"预提费用"两个科目后对于"两费"怎么处理,存在广泛争议。本文将归纳总结具有争议的几种主流观点,从新准则制定所依据的基本会计原则和资产负债观的财务会计理论出发,评价这几种观点的优劣并提出笔者认为较为合理的处理方法。
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