目前,工业企业对被监督机关(包括审计、财政、税务审查)审查后应调整上年度利润总额的会计处理方法通常有两种:一是通过“利润分配—上年利润调整”科目进行调整;二是转作当年收入,从而计入当年的利润总额。笔者认为,这两种会计处理方法是值得商榷的。一、上述两种会计处理方法存在的缺陷第一种处理方法是按照“国营工业企业会计制度”规定把调整增减的上年利润通过“利润分配— At present, there are generally two types of accounting treatment that industrial enterprises should adjust their gross profit of the previous year after being supervised by the supervisory authorities (including auditing, finance and tax examination). First, they are adjusted through the subjects of “profit distribution - profit adjustment in the previous year” The second is to turn income for the year, and thus included in the total profit of the year. The author believes that these two accounting methods are debatable. First, the shortcomings of the two accounting methods The first approach is in accordance with the “state-owned industrial enterprises accounting system,” the adjustment of the previous year’s profit through the "profit distribution -