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企业的待摊费用,是产品成本的一个组成部分。《国营企业成本管理条例》第十八条规定:“一次支付、分期摊销的费用,应按照费用项目的受益期限确定分摊的数额。分摊期限一般不得超过两年。”《国营商业、外贸企业成本管理实施细则》第二十八条规定:“商业、外贸企业一次支付,分期摊销的费用,摊销一般不得超过十二个月。特殊情况,需延期摊销的,报经主管部门的同意,可适当延长,但延长期不得超过六个月,一次
The prepaid expenses of an enterprise are an integral part of the product cost. Article 18 of the Regulations on the Cost Management of State-owned Enterprises stipulates: “For the expenses of one payment and amortization, the apportioned amount shall be determined in accordance with the beneficial period of the expenses item, and the apportionment period shall not generally exceed two years.” “State-owned commercial enterprises and foreign trade enterprises Article 28 of the Detailed Rules for Implementation of Cost Management stipulates: ”For a commercial or foreign trade enterprise to pay in one installment and amortize it in installments, the amortization is generally not more than 12 months. In special cases, if amortization is deferred, it shall be reported to the competent department Agreed, may be extended, but the extension may not exceed six months, once