《财务与会计》1999年第11期刊登的《会计报表审计调整如何登记入账》一文中第四点“对上年度审计调整进行账务处理时应注意的问题”第(2)跨期销售审计调整的会计处理,笔者有不同意,现根据原例简要说明如下: 1.下年销售跨入上一年的会计处理:按文中例子,审 “Financial and Accounting” published in the first eleventh of 1999, “how to register the audit of accounting statements,” a fourth article, “the audit of the previous year, accounting adjustments should pay attention to problems” (2) Inter-period Sales audit adjustments to the accounting treatment, I do not agree, is based on the original brief description is as follows: 1. The next year into the previous year sales accounting: According to the text example, the trial