2007年1月1日起率先在上市公司实行的新的会计准则(以下简称新准则)中,已使用多年的“待摊费用”和“预提费用”科目不再出现,引起了一些人的误解。主要是对权责发生制原则的怀疑,认为该原则是否被新准则抛弃,转而实行已经久违的收付实现制原则。要弄清这个问题,我认为应从三个方面去了解。 From January 1, 2007 onwards, the new Accounting Standards (hereinafter referred to as the “New Standard”) first implemented by listed companies, have been used for many years, “prepaid expenses” and “accrued expenses” subjects no longer occur, causing Some people’s misunderstanding. Mainly on the principle of accrual skepticism, that the principle is abandoned by the new guidelines, instead of the long-standing implementation of the principle of receipt and payment. To understand this issue, I think we should understand from three aspects.