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会计政策变更的累积影响数,指按变更后的会计政策对以前各期追溯计算的变更年度期初留存收益应有的金额与现有的金额之间的差额。会计政策变更累积数影响如何计算?财政部财会字〔1999〕35号文印发的《会计政策变更追溯调整法举例》(以下简称《举例》)作了详细阐述(详见《工业会计》2000年4期第40至45页)。笔者反复学习并验算该例题后,发现“计提坏账准备”、“期末存货计价”、“期末
The cumulative effect of changes in accounting policies refers to the difference between the amount due from the change of the retained earnings at the beginning of the year retrospectively and the current amount due to the changed accounting policies. How to calculate the effect of cumulative changes in accounting policies? The ”Examples of retrospective adjustment of accounting policy changes“ (hereinafter referred to as ”examples“) issued by Cai Kui Zi [1999] No. 35 issued by the Ministry of Finance (for details, see ”Industrial Accounting“ 2000 4, pp. 40-45). After the author repeatedly learned and checked the example, he found that ”Provision for bad debts“, ”Period-end inventory valuation“, ”Period-end