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按照企业会计准则及会计制度的规定,“以前年度损益调整”科目核算企业本年度发生的调整以前年度损益的事项。企业在资产负债表日至财务报告批准报出日之间发生的调整事项以及在此期间发现的报告年度会计差错、以前年度非重大会计差错,以及本期发现的与前期相关的重大会计差错,如影响损益,也应通过该科目核算。
In accordance with the provisions of the Accounting Standards for Business Enterprises and Accounting System, the “Adjustment of Profit and Loss in Prior Years” section shall account for the adjustment of the previous year's profit and loss occurred in the current year. The adjustment events that occurred between the balance sheet date and the date of approval of the financial report as well as the accounting errors of the reporting year found during the reporting period, the significant accounting errors previously reported in the previous year, and the significant accounting errors previously reported in the current period, Such as the impact on profit and loss, but also through the subjects accounting.