新《企业会计制度》对待摊费用延用了原行业会计制度的定义：“待摊费用，是指企业已经支出，但应当由本期和以后各期分别负担的、分摊期在１年以内（含１年）的各项费用，如低值易耗品摊销、预付保险费、一次性购买印花税票和一次性购买印花税税额较大需分摊的数额等”。笔者? The new “enterprise accounting system,” the deferred expenses extended the definition of the original industry accounting system: "deferred expenses, refers to the business has been spending, but should be borne by the current and future periods, the assessment period of less than 1 year (Including 1 year), such as the amortization of low-value consumables, prepaid premiums, one-time purchase stamp stamps and one-time stamp duty stamps need to be assessed the amount of the larger amount. author?