新会计准则待摊费用和预提费用

新会计准则待摊费用和预提费用 新准则下待摊费用和预提费用的归宿 新会计准则下的待摊费用、预提费用在经过指南的征求意见稿、草案、正式稿几次变化后，最终从财务报表和会计科目中彻底消失了，没有一点说明，不留一丝痕迹，简直可说杀之不见血。 让我们回顾一下这两个科目消失的过程: 一、应用指南征求意见稿中的“待摊费用”和“预提费用” 首次征求意见稿中仅在固定资产准则解释中明确固定资产资产修理费不得采取待摊、预提方式，但在会计科目和财务报表中保留了科目和项目，科目说明中“待摊费用”说明如下: “一、本科目核算企业已经发生但应由本期和以后各期负担的分摊期限在1年以内(包括1年)的各项费用，包括预付保险费、经营租赁的预付租金、季节性生产企业在停工期内的费用以及其他应由本期和以后各期负担的其他费用。 二、本科目应当按照费用项目进行明细核算。 三、待摊费用的主要账务处理 (一)企业预付给保险公司的财产保险费、预付经营租赁固定资产租金等，应于预付时，借记本科目，贷记“银行存款”等科目。财产保险费应在保险的有效期限内平均摊销，经营租赁固定资产租金应在租赁期间内平均摊销，摊销时借记“管理费用”、“制造费用”等科目，贷记本科目。 (二)企业发生其他各项待摊费用时，借记本科目，贷记“银行存款”等科目。按受益期限分期平均摊销时，借记“管理费用”、“销售费用”、“制造费用”等科目，贷记本科目。 四、本科目期末借方余额，反映企业各项已发生但尚未摊销完的费用金额。” 科目说明中“预提费用”说明如下: “一、本科目核算企业按照规定从成本费用中预先提取但尚未支付的费用，如预提的租金、保险费、短期借款利息等。 二、本科目应当按照费用项目进行明细核算。 三、企业按规定预提计入本期成本费用的各项费用，借记“制造费用”、“销售费用”、“管理费用”、“财务费用”等科目，贷记本科目。实际支出时，借记本科目，贷记“银行存款”等科目。实际发生的支出大于已预提的金额，应当视同待摊费用。 四、本科目期末贷方余额，反映企业已预提但尚未支付的各项费用;如为借方余额，反映企业实际支出的费用大于预提金额的差额。” 这样的处理，与以往相比几乎没有大的变化，大家都很容易接受。 二、应用指南草案中的“待摊费用”和“预提费用” 很少有人会想到，在应用指南草案中“待摊费用”和“预提费用”会出现这么大的变化。 首先我们发现，在《财务报表列报》准则解释中，“待摊费用”和“预提费用”从报表项目中被删除，仅在报表列示说明中这样描述: “企业待摊费用有期末余额的，应在“预付款项”项目中反映。” “企业预提费用有期末余额的，应在“预收款项”项目中反映。” 接着我们就看到，在会计科目中，“待摊费用”和“预提费用”也被删除了，而关于这两个科目的核算内容，在哪里都看不到了。 但在后面我们又发现，在“新旧科目衔接”中却赫然写着“新准则设置了“材料采购”、“在途物资”、“原材料”、“包装物及低值易耗品”、“材料成本差异”、“库存商品”、“商品进销差价”、“委托加工物资”、“受托代销商品”、“待摊费用”和“存货跌价准备”科目，核算内容与原相同。”和“新制度设置了“短期借款”、“应付票据”、“应付账款”、“预收账款”、“代销商品款”、“应付股利”、“应付利息”、“其他应付款”和“预费用”科目，其核算内容by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 与原制度相应科目的核算内容相同。” 这我们可以理解为，由于工作量大且时间紧，出现了错误，由此可以理解为在应用指南草案中，对这两个科目的处理本意应为:取消科目，如果以前有余额暂列入“预付款项”和“预收款项”(纯属猜测)。 三、应用指南正式稿中的“待摊费用”和“预提费用” 期盼已久的应用指南正式稿出来了，我迫不及待地寻找有关“待摊费用”和“预提费用”的内容，从头翻到尾，再也看不到一字半句有关这两个科目的内容。报表项目和会计科目里，和草案一样，删除了这两个项目和科目，但原来还有一点迹象的报表列示说明也消失了。 至此，“待摊费用”和“预提费用”彻底从新会计准则体系中失踪了，而随之而来的是，原来“待摊费用”和“预提费用”的相关内容，该如何核算呢,首次执行日的“待摊费用”和“预提费用”余额由该如何处理呢, 没有答案。 我们只能推测，按照指南的变化过程理解，似乎应该这样处理: “待摊费用”里的内容不能再待摊了，只能发生时一次计入损益。首次执行日的“待摊费用”余额似乎只能计入首次执行日当期损益了(38号准则没有说要追溯调整)。 “预提费用”里的内容，如果有确凿证据需要预提的，只能记入“应付账款”或“其他应付款”了。首次执行日的“预提费用”余额，如果符合负债的定义，则转入相应应付款项，如果不符合负债的定义，则只能核销了按照前期差错更正原则处理。 转自学易网 www.studyez.com 新企业所得税法对预提和待摊费用的规定 问:请问新企业所得税法对企业预提费用和待摊费用有何规定,哪些费用可以预提，待摊费用是否有年限规定。实行新会计准则后，按权则发生制确认的预提费用和待摊费用如何进行账务处理, 答:您好: 新企业所得税法扣除中首要的规定是权责发生制，所以，对企业预提费用和待摊费用也应当是按权责发生制来扣除。对于待摊费用没有问题，直接按规定摊销的成本费用，所得税中可以扣除，如果是预提费用，则要注意符合确定性原则，按权责发生制确认的预提费用是可以扣除的。 待摊费用一般都是一年内摊销处理的，如果是长期待摊费用，长期待摊费用，是指企业发生的应一个年度以上或几个年度进行摊销的费用。在计算应纳税所得额时，企业的固定资产改良支出，如果有关固定资产尚未提足折旧，可增加固定by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 资产价值;如有关固定资产已提足折旧，可作为长期待摊费用，在规定的期间内平均摊销。 固定资产的改建支出，是指改变房屋或者建筑物结构、延长使用年限等发生的支出。已足额提取折旧的固定资产的改建支出，按照固定资产预计尚可使用年限分期摊销;租入固定资产的改建支出，按照约定的剩余租赁期限分期摊销;改建的固定资产延长使用年限的，除已足额提取折旧的固定资产、租入固定资产的改建支出外，其他的固定资产发生改建支出，应当适当延长折旧年限。 大修理支出，按照固定资产尚可使用年限分期摊销。 企业所得税法所指固定资产的大修理支出，是指同时符合下列条件的支出: (1)修理支出达到取得固定资产时的计税基础50%以上。 (2)修理后固定资产的使用年限延长2年以上。 其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。 实行新会计准则后，按权则发生制确认的预提费用和待摊费用是通过其他应付款和其他应收款来处理的。 以上答复仅供参考，具体操作请咨询当地财税机关。 如何处理待摊费用和预提费用 待摊费用和预提费用的概念及特点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，如低值易耗品和出租出借包装物的摊销、预付财产保险费、预付经营租赁固定资产租金、预付报刊订阅费、待摊固定资产修理费用、购买印花税票和一次缴纳税额较多且需要分月摊销的税金等。 待摊费用的特点是支付在前，受益、摊销在后。 预提费用是指企业从成本费用中预先列支但尚未实际支付的各项费用，如银行借款的利息费用、预提的固定资产修理费用、租金和保险费等。 预提费用的特点是受益、预提在前，支付在后。 待摊费用和预提费用的联系 by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine (一)账户设置的目的相同:两者都属于跨期摊提类账户，此类账户的设置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”。 (二)账户的用途和结构相同:两者是用来核算和监督应由若干个会计期间共同负担的费用，并将这些费用摊配到各个会计期间的账户。借方登记费用的实际支出额或发生额，贷方登记应由各个会计期间负担的费用摊配数。在实际工作中，对于不经常发生的核算单位，两账户可以合二为一，设置一个“待摊和预提费用”账户，借以简化核算手续。“待摊和预提费用”账户的余额应列示待摊费用和预提费用的差额，即以期末待摊费用大于预提费用的差额列为借方余额，而期末预提费用大于待摊费用的差额列为贷方余额。此账户余额列示于资产负债表。 (三)两者均具有流动性:两者的受益期皆在2个月以上1年以下，所以都具有流动性，待摊费用为流动资产，预提费用为流动负债;在一定条件下，预提费用可以转化为待摊费用。 (四)明细账的设置相同:两者都是按费用种类设置明细账，进行明细分类的核算。 (五)审计方对两者的审计目标相同:审查待摊费用和预提费用是否按权责发生制原则记入当期成本，有无人为调节利润的情况。因为在实际工作中，这两个科目常被企业作为调节生产经营利润的“蓄水池”，特别是实行“工效挂钩”的企业和实行利润承包企业，用调节手段达到承包目标的实现和多计提效益工资的目的。 待摊费用和预提费用的区别 (一)账户的性质不同:账户按经济内容分类中，“待摊费用”属于资产类账户。因为它是先支付后分摊，占用了企业的资金。该账户借方企业各项资产的增加额，贷方记录减少额，余额一般出现在借方，表示期末某一时点企业实际拥有的资产数额。“预提费用”属于负债类账户。因为它是预先提取，该支付而尚未支付的费用，成为企业的负债。该账户的贷方记录负债的增加额，借方记录减少额，余额一般出现在贷方，反映企业在期末某一时点所承担债务的实际数额。 (二)两种费用的发生和记录受益期的时间不一致:待摊费用是发生或支付在先，摊入受益期在后即:按实际数支付，按平均数在以后受益期内分摊;预提费用是先将费用计入受益期，支付费用在后即:按平均数在受益期预提，以后按实际数支付。 (三)填制会计报表的处理原则不同。待摊费用属于费用发生后据实摊销，事先知道具体的分配标准及分配金额，实务中不会出现贷方余额，填制会计报表时不需要进行调整;而预提费用需要事前估算将要发生费用的摊销标准，事前并不知道具体的金额或标准，所以实务中经常出现多提或少提的现象，容易出现借by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 方余额。此时，一般不需要进行账务处理，但在填制会计报表时，却应将其填入“待摊费用”项目，视同待摊费用处理，实务中叫做“账表不符”。 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 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 by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 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 14000,27000(元) 此时，预提费用账借方发生额,13000， 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 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。 by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 长期待摊费用 长期待摊费用是指企业已经支出，但摊销期限在1年以上(不含1年)的各项费用，包括开办费、租入固定资产的改良支出以及摊销期在1年以上的固定资产大修理支出、股票发行费用等。应当由本期负担的借款利息、租金等，不得作为长期待摊费用处理。 1、开办费 开办费指企业在企业批准筹建之日起，到开始生产、经营(包括试生产、试营业)之日止的期间(即筹建期间)发生的费用支出。 2、租入固定资产的改良支出 租入固定资产改良支出指由于生产经营上的需要，对经营性租入固定资产进行改良所发生的支出。 3、股票发行费用 股票发行费是指与股票发行直接有关的费用(股票按面值发行时发生的费用， 或股票溢价不足以支付的费用)，一般包括股票承销费、注册会计师费(包括审计、验资、盈利预测等费用)、评估费、律师费、公关及广告费、印刷费及其他直接费用等。 长期待摊费用的主要特征 (1)长期待摊费用属于长期资产; (2)长期待摊费用是企业已经支出的各项费用; (3)长期待摊费用应能使以后会计期间受益。 长期待摊费用的核算 一、账户设置 “长期待摊费用”账户用于核算企业已经支出，但摊销期限在1年以上(不含1年)的各项费用，包括固定资产修理支出、租入固定资产的改良支出以及摊销期限在1年以上的其他待摊费用。在“长期待摊费用”账户下，企业应按费用by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 的种类设置明细账，进行明细核算，并在会计报表附注中按照费用项目披露其摊余价值，摊销期限、摊销方式等。 二、长期待摊费用核算的基本原则 (1)企业在筹建期间发生的费用，除购置和建造固定资产以外，应先在长期待摊费用中归集，待企业开始生产经营起一次计入开始生产经营当期的损益。 (2)租入固定资产改良支出应当在租赁期限与预计可使用年限两者孰短的期限内平均摊销。 (3)固定资产大修理支出采取待摊方法的，实际发生的大修理支出应当在大修理间隔期内平均摊销。 (4)股份有限公司委托其他单位发行股票支付的手续费或佣金减去发行股票冻结期间的利息收入后的相关费用，从发行股票的溢价中不够抵销的，或者无溢价的，作为长期待摊费用，在不超过2年的期限内平均摊销，计入管理费用。 (5)其他长期待摊费用应当在受益期内平均摊销。 三、长期待摊费用核算的会计实例 ,例1,企业在筹建期间发生开办费48 000元，其中应付相关人员的工资20 000元以银行存款支付其他各项开办费28 000元。 设以上费用合并一次作分录，分录如下: 借:长期待摊费用??开办费 48 000 贷:应付工资 20 000 银行存款 28 000 ,例2,企业本月正式投入生产经营，一次摊销上述开办费48 000元，分录如下: by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine 借:管理费用 48 000 贷:长期待摊费用??开办费 48 000 ,例3,企业自行对发电设备进行大修理，经核算共发生大修理支出24 000元，修理间隔期为4年。分录如下: 借:长期待摊费用??大修理支出 24 000 贷:生产成本??辅助生产成本 24 000 ,例4,上述大修理费用按修理间隔期4年平均摊销，每月摊销500元。分录如下: 借:制造费用 500 贷:长期待摊费用??大修理支出 500 by Western bad ideology of effect, community value orientation increasingly diversified, social thought divergent surging, serious party political life, and strict party of discipline and rules, and strengthening members cadres education and management, task also is heavy, some members thought political Shang problem also compared highlight, some belief confused, on Communist belief not really, on Marx doctrine theory confidence insufficient, on China features Socialist faith not firm. Some grassroots party organizations are still relatively soft, "three lessons" implementation of systems are not in place, the party's political life is not serious and not serious, normal life together, some party members and cadres is not required to participate in the party's organisational life. Grass-roots party members and cadres are more depressed, avoid responsibility, self-discipline is not strict, and not as, slow as. These issues relate to ignore party rules the party Constitution study, lack of knowledge of the party have a great relationship. Central situation, decided to all party members in the "two" study and education. This year, the XI General Secretary on many occasions "two" study and education made important instructions, profoundly illustrates the significance of education. XI General Secretary stressed, deployment "two learn a do" learning education, is to promoted party education from "key minority" to General members expand, from concentrated sex education to regular education extends, firm General members of Marx doctrine