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無編輯摘要
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|<center>'''长期待摊费用'''<br><img
src="https://atttse2-mm.kuaijicn.com/editbing.net/imageth/202009id/1598939047296133OIP-C.jpg 2-3t5j6JpIWMP_1dusnXZwHaKA?pid=ImgDet&rs=1" width="280"></center><small> 圖片來自知乎</small>
|}
'''计提长期待摊费用'''：
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|<center>'''长期待摊费用'''<br><img
src="https://attts1.kuaijicn.commm.bing.net/editth/imageid/202008/1598596821237733R-C.a057c9999628f347e4a69fd1dfa74a7d?rik=hqSeXFG%2bgz4h9Q&riu=http%3a%2f%2fimage.kjjl100.com%2fpc%2fnews%2f2021-01-23%2f20210123144535_2015.jpgpng&ehk=CV7TKT06RLfx3M6qLj0VcEvRJRDl5oAyWFtu%2fscManM%3d&risl=&pid=ImgRaw&r=0" width="280"></center><small> 圖片來自知乎</small>
|}
税收上为什么要将长期待摊费用中的改建支出和大修理支出单独明确呢？我们知道，[[企业所得税应纳税所得额]]的计算以会计核算为基础，对在会计核算中不明确或不符合税法规定的要素，税法将予以调整和补充。因此，在长期待摊费用中对二者分别明确，就是按照相关税法的规定，便于对固定资产的后续支出进行补充明确及[[纳税调整]]。