开办费用与固定资产改良支出等项目一样，都属于一种递延性支出，均不能全部计入当年损益，应当在该项目以后的受益年度内分期摊销。按照现行会计制度，开办费用应当记入资产这一会计要素加以确认和计量。将固定资产改良支出确认为资产，人们很容易理解；但是把企业开办费... The expenses for starting a business are the same as the expenditures for fixed assets improvement. All of them are deferred expenditures. They can not all be included in the profit or loss for the current year. They should be amortized over the benefited year after the project. According to the current accounting system, the operating expenses should be recorded into the assets of the accounting elements to be confirmed and measured. It is easy to understand that fixed assets improvement expenditures will be recognized as assets. However, starting a business ...