会计差错更正与利润操纵（Accounting error correction and profit manipulation）.docVIP

下载本文档

9
0
约9.15千字
约 6页
2017-07-24 发布于河南
举报
版权申诉

会计差错更正与利润操纵（Accounting error correction and profit manipulation）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

会计差错更正与利润操纵（Accounting error correction and profit manipulation）

会计差错更正与利润操纵（Accounting error correction and profit manipulation） Accounting error correction and profit manipulation 03-17 Accounting errors refer to the accounting errors found in this period, which include errors related to the current period and errors related to the previous period. The provisions of the original accounting system: the discovery of the accounting errors, correction in this period, the adjustment period related projects; this period found that previous accounting errors, the previous year profit and loss adjustment and adjustment of subjects, the previous annual profit and loss adjustment account balance to the profits this year as the subjects, the reporting period and reflected in the income statement as part of the total profit for the year. In this way, some enterprises in order to achieve the purpose of operating profit for the period, the original should be in this period reflect the income or cost, deliberately do not reflect, and left to the next in the prior year adjustment to reflect, as the profit and loss. In this way, the amount of profit for the current period can be manipulated in accordance with its wishes. The new enterprise accounting system to reflect the true net income for the year, to prevent similar profit manipulation phenomenon, the prior year adjustment item from the profit table removed its balance to the profit distribution and undistributed profits subjects, as the beginning of undistributed profits. At the same time, the subject accounting scope strictly as a business in matters of the balance sheet date to the financial accounting report approved between reported on the need to adjust the annual profit and loss report, and the annual report of the previous year of significant accounting errors, and adjust the treatment of accounting errors also made strict provisions. Does the new system treat the accounting error principle to eliminate the use of accounting mistakes to manipulate the profits of the current period?: