会计前期差错会直接导致财务报表所反映的财务状况和经营业绩的错误,若不及时、正确地更改,不仅影响会计信息的可靠性,而且可能造成企业发展战略失策影响经济效益。、为此,充分了解会计前期差错及其更正处理具有重要意义。本文就将探讨会计前期差错的表现与如何更正处理差错进行探讨。 Errors in the accounting period will directly lead to errors in the financial status and business performance as reflected in the financial statements. Failure to do so in a timely and correct manner will not only affect the reliability of the accounting information but may also lead to the economic benefits resulting from the failure of the enterprise development strategy. Therefore, it is of great significance to fully understand the errors and corrective actions in the accounting period. This article will explore the performance of early accounting errors and how to correct the errors to be discussed.