什么样的费用需要待摊

待摊费用是指企业已经支出，但应当由本期和以后各期分别负担的、分摊期在一年以内的各项费用。对于这些费用，企业需要在受益期内分期平均摊销，以实现费用的合理分摊。

中文阅读

待摊费用的范围比较广泛，主要包括以下几类：

低值易耗品摊销：低值易耗品是指单位价值较低、使用期限较短、不能作为固定资产管理的各种用具和物品。这些物品在企业中经常被使用，因此需要将其价值分摊到各个受益期间。

预付费用：企业在生产经营过程中，可能会预先支付某些费用，如预付保险费、预付租金等。这些费用虽然已经支付，但实际受益期在未来的某个期间，因此需要将其分摊到未来的受益期间。

待处理财产损失：企业在生产经营过程中，可能会遇到一些待处理的财产损失，如废品、滞销商品等。这些损失虽然已经发生，但实际受益期可能在未来，因此需要将其分摊到未来的受益期间。

税金及附加费用：企业需要缴纳的各种税金及附加费用，如增值税、消费税、城市维护建设税等。这些费用需要在受益期内进行分摊。

英文阅读

The expenses that need to be treated as deferred include a wide range of categories, mainly including the following:

Amortization of low-value consumables: Low-value consumables refer to various tools and items that have a relatively low unit value, short service life, and cannot be managed as fixed assets. These items are often used in businesses, so their value needs to be allocated to each beneficiary period.

Prepaid expenses: During the production and operation process, businesses may prepay certain expenses, such as insurance premiums and rent in advance. Although these expenses have been paid, the actual beneficiary period is in the future, so they need to be allocated to future beneficiary periods.

Deferred property losses: During the production and operation process, businesses may encounter some deferred property losses, such as scraps and slow-moving inventories. Although these losses have already occurred, the actual beneficiary period may be in the future, so they need to be allocated to future beneficiary periods.

Taxes and additional expenses: Businesses need to pay various taxes and additional expenses, such as value-added tax, excise tax, urban maintenance and construction tax, etc. These expenses need to be allocated in the beneficiary period.

对比阅读

在中文和英文版本中，都提到了待摊费用的范围包括低值易耗品摊销、预付费用、待处理财产损失和税金及附加费用等方面。这些方面的描述在两种语言版本中保持了一致性。此外，两种语言版本还强调了待摊费用的特点，即企业已经支出但应当由本期和以后各期分别负担的费用，需要在受益期内分期平均摊销。总体来说，两种语言版本在解释待摊费用时保持了高度的一致性。

总结

通过对中文和英文版本的对比阅读，可以发现两种语言版本在解释“什么样的费用需要待摊”这一概念时保持了高度的一致性。无论是中文还是英文，都明确了待摊费用的范围和特点，即包括低值易耗品摊销、预付费用、待处理财产损失和税金及附加费用等方面，这些费用需要在受益期内分期平均摊销。在实际操作中，了解这些信息有助于企业更好地管理待摊费用，实现费用的合理分摊。