我们在对企业进行审计查证中发现,由于一些财会人员对“以前年度损益调整”科目的核算内容、运用方法等理解的角度不同,再加之具体会计实务复杂,对同类的会计业务出现了不同的会计处理方法,现介绍如下: 一、只影响上年纳税所得,不影响会计利润的处理方法 例如:某企业在财税检查中发现上年度业务招待费超支10000元,应补交所 In our audit of the company, we found that because some accountants had different perspectives on the accounting content and application methods of the “earnings from previous years profit and loss adjustment” account, together with the complexity of specific accounting practices, different accounting services appeared in the same category. The accounting treatment method is introduced as follows: 1. The treatment method only affects the taxable income of the previous year and does not affect the accounting profit. For example, an enterprise found that in the fiscal tax inspection, the previous year’s business hospitality expense exceeded 10,000 yuan, and the company should make up the payment.