自前各地乡镇企业对待摊费用科目的核算存在不少问题:(1) 少数企业的待摊费用科目只增不减,长期挂帐。(2) 多数企业不设明细帐,哪些已摊完,哪些未摊完,帐上无反映,心中无底。(3) 有些企业在成本高的月份不摊,成本低的月份多摊,时断时续,随心所欲。(4) 有的会计怕麻烦,干脆不设待摊费用科目。将所发生费用全部计入当月的生产成本,造成成本、利润不实。对于以上问题应该坚决纠正,按现行会计制度规定,待摊费用一般应在一年内摊销完毕,新建和扩建企业发生数额较大的待摊费,可在两年内摊销完毕。待摊费用科目可按费用的种类设置二级科目,并 There have been many problems in the accounting of amortized expenses of township and township enterprises in the past: (1) The account of the prepaid expenses of a few enterprises will only increase, and the account will be long-term. (2) Most enterprises do not have detailed accounts, which have been allocated, which have not been completed, and which are not reflected in the accounts. (3) Some companies do not have a share of costs in the high-cost months, and have more than one share in low-cost months. (4) Some accountants are afraid of trouble and simply do not have to set aside expenses. The expenses incurred are all included in the production cost for the current month, resulting in false costs and profits. The above problems should be resolutely rectified. According to the current accounting system, the deferred expenses should generally be amortized within one year. Newly built and expanded companies have a large amount of deferred expenses that can be amortized within two years. Depreciation charges can be set according to the type of expense secondary account, and