待摊费用是指企业已经支付，但应由本期和以后各期分别负担的分摊期在一年以内的有关费用。对于待摊费用的核算，应注意以下几点：1．待摊费用的内容主要有分摊期在一年以内的低值消耗品摊销，出租出借包装物摊销、固定资产修理费用，、一次交纳印花税税额较大需分摊的数额，应 Prepaid expenses refer to the expenses that the enterprise has already paid but should be paid within one year from the current and future periods respectively. For prepaid expenses accounting, should pay attention to the following points: 1. The contents of prepaid expenses mainly include the amortization of low-value consumables with an amortization period of less than one year, the amortization of lending package rentals, the cost of repairing fixed assets, and the large amount of stamp duty payable at a time