预提费用在名称上不如待摊费用直观,不易理解,不如称为“先计费用”更合理一些。目前,预提费用核算的主要内容有:预提短期借款利启、预提报刊订阅费、预提财产保险费、预提固定资产 Expenses on the name of the prepaid expenses than the intuitive, difficult to understand, better known as the “first billing” is more reasonable. At present, the accrued expenses accounting of the main contents are: pre-lending short-term borrowing Kai, pre-filing subscription fee, withholding property insurance premiums, withholding of fixed assets