企业在会计核算过程中可能出现疏漏或错误,若这些疏漏或错误未在本年度结帐前发现而又影响到企业损益,则必须在以后发现的年度对以前年度损益进行调整。《国际会计准则第8号》规定这类前期项目“可作为非常项目列报”。财政部制定的《企业所得税会计处理的暂行规定》要求企业在损益类科目中单独设置“以前年度损益调整”进行核算。该科目借方发生额反映以前年度多计收益、少计费用 There may be omissions or errors in the accounting process of an enterprise. If such omissions or errors are not discovered before the closing of the current year and then affect the profits and losses of the enterprise, the profits and losses of previous years must be adjusted in the year that will be discovered later. “IAS No. 8” stipulates that such pre-projects can be presented as extraordinary items. The “Provisional Regulations on the Accounting Treatment of Corporate Income Tax” formulated by the Ministry of Finance requires companies to separately set “before-and-after profit/loss adjustments” in profit-and-loss accounts. The debit amount of this subject reflects the previous year’s multiple revenues and less expenses