近年来,随着外贸企业会计制度的不断修改,很多外贸单位对于年度会计决算批复后的帐务调整问题不甚明了,做法很不统一,致使企业年度终了已经结平的损益及利润分配等有关帐簿记录多次调整变动,失去了可比性和严肃性。因此,有必要对这一问题加以阐述。一、关于会计制度对年度决算批复后帐务 In recent years, with the constant revision of the accounting system of foreign trade enterprises, many foreign trade units are not clear about the adjustment of accounts after the approval of the annual accounting final accounts. The practice is not uniform, resulting in the already balanced profit and loss and profit distribution of the enterprises at the end of the year Adjustments to changes in the books and records many times, the loss of comparability and seriousness. Therefore, it is necessary to elaborate on this issue. First, on the accounting system for the accounts after the approval of the annual accounts