《国营商业会计制度》明确规定:“待摊费用”科目核算企业已经支出但应分期摊入由以后各期负担的费用……商业、饮食服务、储运企业一般不超过十二个月,特殊情况需延期摊销,报经主管部门同意后可适当延长,但延长期不得超过六个月……待摊费用必须严格掌握……不属于下期负担 The state-owned commercial accounting system clearly stipulates that: “prepaid expenses” subjects accounting enterprises have been spending but should be staged in phases to be borne by the subsequent costs ... ... commercial, catering services, storage and transportation companies generally no more than twelve months, special The situation needs to be amortized in a deferred manner and may be appropriately extended after reported to the competent department for approval but the extension period shall not exceed six months ...... The expenses to be apportioned must be strictly controlled ...