《中国注册会计师》２０００年第９期刊登了《外商投资企业年度财务审计的会计调整》一文。笔者认为企业不宜按该文中所介绍的会计处理方法进行调账处理。如果按此方法处理，会造成该企业年度报表“产品生产成本及销售成本表”（会外工０２表附表２）等会计报表附表无法正确填 “Chinese certified public accountants” in 2000 ninth issue published “foreign-invested enterprises annual financial audit of the accounting adjustment” a text. The author believes that enterprises should not according to the article described in the accounting treatment of accounts adjustment. If handled according to this method, will result in the annual report of the enterprise “product cost and sales cost table” (outside the work schedule 2, Table 2) and other forms of accounting statements can not be properly filled