预提费用会计分录

预提费用会计分录 预提费用会计分录，待摊预提会计分录，待摊预提费用会计分录核算举例。 准则修订前设置待摊费用和预提费用账户的目的是:按权责发生制原则，严格划分费用的受益期间，正确计算各个会计期间的成本和盈亏，换句话说就是“谁 受益，谁负担费用”。新会计准则取消了待摊费用和预提费用科目，在准则和准则指南中都没有说明跨期摊提费用怎么进行账务处理。本文对该问题作一探讨。 一、待摊费用在新会计准则下的会计处理 (一)按新准则规定，“待摊费用”科目中一些内容已不在该科目中核算。 1.经营租入固定资产发生的改良支出 经营租入固定资产发生的改良支出，应通过“长期待摊费用”科目核算，并在剩余租赁期与租赁资产尚可使用年限两者中较短的期间内，采用合理的方法 进行摊销。 2.固定资产修理费 固定资产修理费用等，不再采用待摊或预提方式，应当在发生时计入当期损益。企业生产和行政管理部门等发生的固定资产修理费用，借记“管理费用” 等科目，贷记“银行存款”等科目;企业发生的与专设销售机构相关的固定资产修理费用等，借记“销售费用”科目，贷记“银行存款”等科目。 待摊预提费用会计分录核算举例 例一、假定某工业企业10月份通过银行预付第4季度保险费12600元。其中基本生产车间6900元，辅助生产车间1800元，企业行政管理部门2700元，专设的销售机构1200元。 支付时的会计分录为: 借:待摊费用——预付保险费12600 贷:银行存款12600 10月份该企业要编制待摊费用分配表(略)，然后，根据待摊费用分配表编制会计分录如下: 借:制造费用——保险费2900 管理费用——保险费900 营业费用——保险费400 贷:待摊费用——待摊保险费4200 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 该企业11、12月份再做与10月份相同的会计分录即可。 例二、假定某工业企业某生产车间的固定资产大修理费用，采用按年度的修理费用 分月平均预提、年末将预提修理费用与实际修理费用结平的方法。该企业该生产车间年度计 划修理费用为26400元，每月平均预提2200元。该车间实际支付的修理费用为:4月份13000 元，8月份14000元。修理费用均用支票支付。 企业根据年度计划编制预提费用分配表(略)，其会计分录如下: 1—3月份，每月末预提修理费用时: 借:制造费用——修理费2200 贷:预提费用——预提修理费用2200 4月份支付修理费用时: 借:预提费用——预提修理费用13000 贷:银行存款13000 4月末预提修理费用时: 借:制造费用——修理费2200 贷:预提费用——预提修理费用2200 此时，4月末预提费用账面是借方余额4200(元) 5—7月份，每月末预提修理费用时: 借:制造费用——修理费2200 贷:预提费用——预提修理费用2200 此时，7月末预提费用账面是贷方余额200(元) 8月份支付修理费用时: 借:预提费用——预提修理费用14000 贷:银行存款14000 此时，预提费用账借方发生额,13000，14000,27000(元) 而实际的预提数,2200×7,15400(元) 所以还应预提数额,27000,15400,11600(元) 即8,12月5个月内每月应提修理费用,11600?5,2320(元) 8,12月份，每月计提修理费用时: 借:制造费用——修理费2320 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 贷:预提费用——预提修理费用2320 此时，12月末预提费用账面已无余额。 3.预付经营租入固定资产的租赁费 超过一年以上摊销的固定资产租赁费用，应在“长期待摊费用”账户核算。 4.低值易耗品摊销、出租出借包装物摊销 采用一次转销法的，领用时应按其账面价值，借记“管理费用”、“生产成本”、“销售费用”、“工程施工”等科目，贷记“周转材料”。 采用其他摊销法的，领用时应按其账面价值，借记“周转材料(在用)”，贷记“周转材料(在库)”;摊销时应按摊销额，借记“管理费用”、“生产 成本”、“销售费用”、“工程施工”等科目，贷记“周转材料(摊销)”。 (二)除上述几项业务外，还有一些需要在“待摊费用”科目中核算的业务。比如:预付保险费、预付报刊订阅费、预付以经营租赁方式租入固定资产的 租金以及一次购买印花税票和一次交纳印花税额较大需分摊的数额等。但是新发布的会计科目表中，删去了“待摊费用”科目，资产负债表中也删去了“待摊费用” 项目。这几项业务如何处理，有几种观点。 第一种观点: 支出发生时一次计入损益。 这种观点认为，待摊费用是企业已经支付但应由本期和以后各期负担的摊销期在一年以内(包括一年)的费用，支出发生时一次计入损益与分期摊销计入 损益对全年的损益影响是一样的。但笔者认为，这样处理不符合权责发生制的核算基础，没有严格划分费用的受益期间，不能正确计算各个会计期间的成本和盈亏， 不能体现“谁受益，谁负担费用”。比如:2007年12月支付2008年的报刊杂志费，是不能计入2007年损益的。 第二种观点:设置“待摊费用”科目核算。 企业会计准则规定，企业可以根据本单位的实际情况自行增设、分拆、合并会计科目。因此，企业如有预付保险费、预付报刊订阅费、预付以经营租赁方 式租入固定资产的租金以及一次购买印花税票等业务，可以增设“待摊费用”科目。期末余额在资产负债表中的“其他流动资产”中反映。 例1:假定某企业10月份通过银行预付第4季度保险费12600元。其中基本生产车间6900元，辅助生产车间1800元，企业行政管理部门 2700元，专设的销售机构1200元。 支付时的会计分录为: 借:待摊费用——预付保险费 12600 贷:银行存款12600 10月份该企业要编制待摊费用分配表(略)，然后，根据待摊费用分配表编制会计分录如下: poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 借:制造费用——保险费2900 管理费用——保险费900 营业费用——保险费400 贷:待摊费用——待摊保险费 4200 该企业11、12月份再做与10月份相同的会计分录即可。 第三种观点:不增设“待摊费用”科目。 企业预付保险费、预付报刊订阅费、预付以经营租赁方式租入固定资产的租金以及一次购买印花税票时，在“预付账款”科目核算，期末余额在资产负债 表中的“预付款项”项目中反映。 例2:假定某企业2007年1月1日租入管理用办公设备一批，每月租金7000元，每季初支付租金。1月1日支付租金时: 借:预付账款——预付租金 21000 贷:银行存款21000 2007年1~3月份摊销时编制会计分录如下: 借:管理费用——设备租金 7000 贷:预付账款——预付租金 7000 例3:假定某企业2007年12月预付2008年上半年报刊杂志费12000元，会计分录为: 借:预付账款——预付报刊杂志费12000 贷:银行存款 12000 2007年12月31日，“预付账款”的借方余额12000元列示在资产负债表的“预付款项”项目中。 2008年1~6月份摊销时编制会计分录如下: 借:管理费用——报刊杂志费 2000 贷:预付账款——预付报刊杂志费 2000 例4:假定某企业10月份通过银行预付第4季度保险费12600元。其中基本生产车间6900元，辅助生产车间1800元，企业行政管理部门 2700元，专设的销售机构1200元。 支付时的会计分录为: 借:预付账款——预付保险费12600 贷:银行存款12600 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 10月份该企业要编制待摊费用分配表(略)，然后，根据待摊费用分配表编制会计分录如下: 借:制造费用——保险费 2900 管理费用——保险费 900 营业费用——保险费 400 贷:预付账款——预付保险费 4200 该企业11、12月份再做与10月份相同的会计分录即可。 二、预提费用在新会计准则下的会计处理 (一)按照新准则，预提的租金和短期借款利息已不在本科目核算。 1.预提短期借款利息 按照新准则，企业预提的短期借款利息在“应付利息”科目中核算。预提利息时，借记“财务费用”，贷记“应付利息”;支付利息时，借记“应付利 息”，贷记“银行存款”。 2.预付固定资产租金 按照新准则，企业应付租入固定资产租金在“其他应付款”科目核算。 例5:甲公司从2007年1月1日起，以经营租赁方式租入管理用办公设备一批，每月租金8000元，按季支付。3月31日，甲公司以银行存款支 付应付租金。甲公司的有关会计处理如下: (1)1月31日计提应付经营租入固定资产租金: 借:管理费用8000 贷:其他应付款 8000 2月底会计处理同上。 (2)3月31日支付租金: 借:管理费用 8000 其他应付款16000 贷:银行存款24000 (二)除上述两项业务外，还有一些业务需要在“预提费用”科目核算。比如:预提保险费等。但是新发布的会计科目表中，删去了“预提费用”科目， 资产负债表中也删去了“预提费用”项目。这几项业务如何处理，也有几种观点。 第一种观点:不预提，支出发生时一次计入损益。 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 比如:6月末支付前半年的保险费，全部计入6月份的成本费用中。笔者认为，这样处理不符合权责发生制的核算基础。 第二种观点:设置“预提费用”科目核算，期末余额在资产负债表中的“其他流动负债”中反映。 第三种观点:不增设“预提费用”科目。 企业预提保险费等时，在“其他应付款”科目核算，期末余额在资产负债表中的“其他应付款”项目中反映。 例6:甲企业与保险公司签订合同，3月末支付一季度的保险费，则1月末、2月末预提保险费时，借记有关成本费用科目，贷记“其他应付款”，3月 末支付保险费时，借记“其他应付款”等，贷记“银行存款”。 新会计准则取消了待摊费用和预提费用科目，资产负债表中取消了待摊费用和预提费用项目，笔者倾向于第三种观点，即不增设“待摊费用”和“预提费 用”科目。企业预提保险费等时，在“其他应付款”科目核算，期末余额在资产负债表中的“其他应付款”项目中列示。企业预付保险费、预付报刊订阅费、预付以 经营租赁方式租入固定资产的租金以及一次购买印花税票时，在“预付账款”科目核算，期末余额在资产负债表中的“预付款项”项目中列示。 待摊预提会计分录之歌 待摊预提都跨期，权责发生来摊提。 先花货币是待摊，后掏腰包走预提。 支付待摊借方记，贷方资金来放弃。 摊销需从贷方转，借走费用进损益。 预提费用贷方提，四费借方来对应。 付费借方减预提，现金存款别忘记。 这个口诀可以这样解释: 第一句指出按照账户的用途和结构进行分类，待摊费用和预提费用都属于跨期摊提费用，两者核算的基础都是“权责发生制”;第二句指出两者在资金耗费时间先后的区别。第三句对应的待摊费用在付费时的会计分录，即“借:待摊费用;贷:银行存款”。第四句对应的待摊费用在分摊时的会计分录，即“借:管理费用;贷:待摊费用”。其实这个分录的借方可能是制造费用，也可能是管理费用等，主要是期间费用，所以言其“进损益”。第五句对应的预提费用在提取时的会计分录，即“借:管理费用;贷:预提费用”。其借方主要是制造费用、管理费用、财务费用、营业费用，所以是“四费”。第六句对应的预提费用在付费时的会计分录，即“借:预提费用;贷:银行存款”。当然，以上会计分录中的银行存款，也可以是现金，两者都属于货币资金。 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor