待摊费用和长期待摊费用问题研究 --兼议相关准则的制定

通过抽取同类上市公司的相关会计信息,对其中待摊费用和长期待摊费用(简称“两费”)的内容、摊销金额变化以及披露等情况进行了比较分析,发现一些公司利用“两费”进行盈余管理;结合现阶段我国理论界以及会计实务中对其性质的认识,指出应以预付账款的方式分期计入损益;同时提出我国应尽快制定规范上市公司在这方面的会计核算以及信息披露的相关会计准则。

Study on Problem of the Unamortized Expenses and Long-term Unamortized Expenses--Discussion on the Formulation of the Relevant Accounting Standards

Selecting some relevant accounting information of the listed companies of the same kind,this paper makes comparative analysis on the contents of the unamortized and long-term unamortized expenses(called two expenses for short),the variation and discovery of the amortized amount,finding that some companies make the surplus management by using the two expenses;connecting with the current recognition of our country's theoretical circles and accounting affairs on its nature,points out that the two expenses should be put into the profit and loss statement in the form of the prepaid account,and puts forward the suggestion that our country should formulate some relevant accounting principles on listed companies' accounting calculation and information discovery as soon as possible.