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按照《工业企业会计制度》规定,“预提费用”是一级科目,编号为231号,在会计报表中属流动负债。其含义和作用是:“本科目核算企业预提但尚未实际支出的各项费用,如预提的租金、保险费、借款利息、修理费用等。”也就是说,“预提费用”科目是按照权责发生制原则,核算企业尚未实际支付,但必须按期计入损益(成本)的各种费用,是一种跨期摊配帐户。《工业企业会计制度》还规定:“企业预提的各种费甩.借记‘制造费用’、‘管理费用’、‘财务费用’等科目,贷记本科
In accordance with the ”Accounting System for Industrial Enterprises,“ ”accrued expenses “ is a subject, number 231, in the financial statements are current liabilities. Its meaning and effect is: ”The subject accounting of the enterprise withholding but not yet the actual expenses of the expenses, such as accrued rent, insurance, loan interest, repair costs, etc. “ In other words, ”accrued expenses “Subject is in accordance with accrual basis of accounting principles, accounting firm has not actually paid, but must be included in the profit and loss (cost) of the various costs, is a kind of intertemporal amortization account. The ”Accounting System for Industrial Enterprises“ also stipulates that: ”All kinds of expenses levied by enterprises shall be debit, debit, manufacturing costs, management fees, and financial expenses,