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根据《股份有限公司会计制度》规定,“以前年度损益调整”科目主要核算“公司本年度发生的调整以前年度损益的事项及公司在资产负债表日和年度财务报告报出前发生的需要调整报告年度损益的事项。公司由于调整以前年度利润或亏损而相应增加或减少的所得税也通过本科目核算”。同时《股份有限公司会计制度》还规定“以前年度损益调整科目余额直接转入利润分配——未分配利润科目。公司本年度发生的调整以前年度损益的事项,应当调整本年度会计报表相关项目的
According to the “Accounting System for Joint Stock Limited Company”, the subject of “Prior-Period Profit and Loss Adjustment” mainly accounts for “the adjustment of the previous year’s gains and losses made by the Company and the need of the Company before balance sheet date and annual financial report to be reported. Of the company due to the adjustment of previous years profit or loss corresponding increase or decrease of income tax through this subject accounting. ” At the same time, “Accounting System for Joint-Stock Companies” also stipulates that "the balance of profit and loss adjustment subjects in prior years shall be transferred directly to the profit distribution-undistributed profit account.Other adjustments made to the profit and loss of the previous year that occurred in the current year shall be made for the items in the financial statements for the current year