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【问】企业上年度决算报表经审查批准后,根据上级机关的审查意见,需要对上年度利润总额或利润分配数进行调整时,在会计上如何处理? 【答】企业上年度决算报表经审查批准后,根据上级机关的审查意见,需要对上年度利润总额或利润分配数进行调整时,由于上年度帐目已经结转完毕,不再调整上年度有关帐户及会计报表。需要调整的数额,应
[Q] After final accounts statements of the enterprise have been reviewed and approved, according to the examination opinions of the higher authorities, what should be done in the accounting when making adjustments to the total profit or distribution of profit in the previous year? [A] After the approval, according to the examination opinions of higher authorities, when it is necessary to make adjustments to the total profit or profit distribution of the previous year, the accounts and financial statements of the previous year will no longer be adjusted because the accounts of the previous year have been carried over. Need to adjust the amount should be