待摊费用是核算企业己经支付但应由本期和以后各受益期共同负担的、分摊期在1年以内(含1年)费用;预提费用是核算企业按照规定从成本费用中预先提取但尚未支付的费用。两个账户分别属于资产类、负债类两个不同性质的科目。基于达到理想的成本和利润,进而偷逃税款等目的,有的企业采用了虚列项目多摊多提,加大成本费用,任意改变待摊期限等手段进行舞弊。笔者想就摊提费用的审查方法及查后账务调整问题谈点看法。 The expenses to be apportioned are the expenses that the accounting enterprise has already paid but should be borne by each beneficiary during the current and future years and the apportionment period is within one year (including one year). The accrued expenses are the pretax expenses withdrawn from the cost and expense according to the regulations But not yet paid the fee. Two accounts belong to the asset class, debt class two different types of subjects. For the purpose of achieving the ideal cost and profit, and then tax evasion, some enterprises employ frauds such as multi-sharing and fostering of virtual listed projects, increasing costs and expenses and arbitrarily changing the time limit for setting up stalls. I would like to share the cost of reviewing methods and check the accounting issues to talk about the adjustment point of view.