（三）对待摊销的费用作了规范 企业的会计核算应当以权责发生制为基础。凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。按照权责 (C) of the cost of treatment of amortization has been made Enterprise accounting should be based on accrual basis. All current realized income and expenses that have occurred or should be borne shall be regarded as the current income and expense regardless of whether the payment is received or not. All the income and expenses not attributable to the current period shall not be paid in the current period, nor should As the current income and expenses. According to power and responsibility