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企业对以前年度发生的损益进行调整时,将涉及应纳所得税、利润分配以及会计报表相关项目的调整。关于以前年度损益调整的会计处理方法,虽然在有关会计制度中作了规定,但因具体处理程序不甚明确,加之会计实务中具体情况复杂,致使此项业务会计实务中差错率极高。下面两个案例是笔者在审计实践中遇到的,也是会计实务中对以前
When an enterprise makes adjustments to the profit and loss incurred in previous years, it will be involved in the adjustment of income tax, profit distribution and related items in the accounting statements. Regarding the previous year’s accounting treatment for profit and loss adjustments, although it was stipulated in the relevant accounting system, due to the lack of clear specific processing procedures, and the complicated nature of accounting practices, the error rate in this practice was extremely high. The following two cases were encountered by the author in auditing practice and also in accounting practice.