Article 19 Prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year(inclusive).They include amortization of low-valued consumables, prepaid insurance expe
Article 19 Prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year(inclusive).They include amortization of low-valued consumables, prepaid insurance expe
第十九条待摊费用，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1年以内(含1年)的各项费用，如低值易耗品摊销、预付保险费、一次性购买印花税票和一次性购买印花税税额较大需分摊的数额等。