According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive; Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.

• 按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。