新准则删除了“待摊费用”和“预提费用”科目,并在资产负债表中也相应取消了这两个项目,但没有对原会计制度规定的“待摊费用”和“预提费用”有关业务的账务处理及报表列示作任何说明。当前关于“待摊费用”和“预提费用”的会计处理,主要有以下两种处理方法:一是保留“待摊费用” The new standard has deleted “prepaid expenses” and “accrued expenses” subjects and canceled both items in the balance sheet, but did not stipulate the “prepaid expenses ”And“ Withholding expenses ”for the business of accounting and reporting for any description. The current accounting treatment of “prepaid expenses ” and “accrued expenses ”, there are two main treatment methods: First, to retain “prepaid expenses ”