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《国营农场财务会计制度》(以下简称制度)规定,“上年利润调整”作为“利润分配”科目的一个二级科目,用于核算农场报经上级机关审查的上年度决算报表需要调整的上年度利润或亏损总额。在历年的财务检查中,经常有单位不遵守财务会计制度,违反财经纪律,造成上年度利润或亏损总额不实,需要进行调整。在此,笔者拟就这个问题作一探讨,供商榷。一、“利润分配——上年利润调整”科目的不适用性1.“利润分配——上年利润调整”科目核算范围不可用。制
The “State Farm Financial Accounting System” (hereinafter referred to as the “System”) stipulates that “the profit adjustment last year” as a second-level subject of the “profit distribution” subject is used to account for the need for adjustment of the final accounts of the previous year examined by the higher authority Total annual profit or loss. In the financial inspection over the years, often units do not comply with the financial accounting system, in violation of financial discipline, resulting in a total profit or loss for the previous year is not real, need to be adjusted. Here, I would like to discuss this issue for discussion. I. Inapplicability of “Profit Distribution - Profit Adjustment in Last Year” 1. The profit distribution - profit adjustment in last year subject accounting range is not available. system