实施新会计制度已经一年多了。从总体上看,新旧会计制度的转换,基本做到平稳过渡,而且不断补充完善。但是出于多种因素,目前有些企业的会计人员在企业领导者的旨意下,违心地在会计科目的实际运用上弄虚作假,竞把“待摊费用”、“递延资产”帐户当作企业潜亏的“蔽护所”。笔者就此问题,对某一行业主管部门综合1994年6月止的会计资料,作一浅述。根据财政部颁布的《企业财务通则》、《企业会计准则》、以及《工业企业会计制度》规定,“待摊费用”科目是核算企业已经支出但应由本期和以后各期分别负担 It has been more than a year since we implemented the new accounting system. Generally speaking, the conversion of old and new accounting systems has basically taken place in a smooth transition and has been continuously supplemented and improved. However, for a variety of reasons, some accountants at present have, under the will of business leaders, fraudulently used fraudulent attempts to actualize the accounting subjects and compelled the accounts of “prepaid expenses”, “deferred assets” As a business potential losses “shelter ”. The author on this issue, an industry department in charge of comprehensive accounting data for June 1994, make a brief account. According to the General Rules for Enterprise Finance, the Accounting Standards for Business Enterprises issued by the Ministry of Finance, and the Accounting System for Industrial Enterprises, the expenses of “expenses to be apportioned” are the expenses that the accounting enterprises have already paid and shall be borne separately for the current and future periods