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企业年度会计报表在审计后,对于其中存在的错报或漏报,企业需根据注册会计师的审计调整建议作出相应的会计调整。但对于年度会计报表审计后的会计调整在调整年报以后是否还需要调整账簿?如果需要在新年度的账簿中作出调整,那么这种调整应该怎样进行,能否等同于会计准则上的“期后调整事项调整”或者“会计差错更正”?有关这些问题,实务中很容易出现偏差。有鉴于此,笔者就只需要调整会计报表不需要调整账簿和既需要调整报表又需要调整账簿这两
After the audit of the annual accounting statements of the enterprise, the enterprise shall make the corresponding accounting adjustments according to the auditing adjustment suggestions of the certified public accountants for any misstatement or omission therein. However, the annual accounting statements after the audit of the accounting adjustments in adjusting the annual report whether the need to adjust the books? If you need to make adjustments in the new year’s books, then how to adjust this adjustment can be equivalent to accounting standards Adjustments to post adjustment issues “or” Accounting error correction ". • Practices are prone to deviations on these issues. In view of this, I just need to adjust the accounting statements do not need to adjust the books and both need to adjust the report and the need to adjust the two books