新准则下取消待摊费用和预提费用报表项目的根本原因是新准则引入了当前全球流行的资产负债观,是中国会计准则与国际趋同的重要体现。实务中我们应通过取消“待摊费用”和“预提费用”科目,并将其余额按发生时的事项分别转入有关成本或损益类科目,实现新旧制度的衔接。 Under the new standard, the fundamental reason for canceling the expenses of deferred expenses and accrued expenses is that the new standard introduces the current global view of assets and liabilities and is an important manifestation of Chinese accounting standards and international convergence. In practice, we should remove the “prepaid expenses ” and “accrued expenses ” subjects, and the balance of the events as they occur were transferred to the relevant cost or profit and loss subjects, the convergence of the old and the new system.