会计账务调整的基本方法（The basic method of accounting adjustment）.docVIP

会计账务调整的基本方法（The basic method of accounting adjustment） The basic method of accounting adjustment (a) offsetting method For accounting and accounting subjects but with the wrong correct accounting of the amount of errors. In general, the error in time did not affect the subsequent accounting under the condition of using offsetting method. (two) supplementary registration method Is involved in the leakage or the wrong account of the account is correct, but the calculation amount is less than the amount of accrued. (three) comprehensive accounting adjustment method Generally applicable to the accounting entries for lenders, with the wrong side of subjects, and the other side of accounting is not wrong. The right side is not adjusted, the wrong side of the wrong account transfer adjustment, using the correct and timely adjustment of subjects. The main method for income tax review after the accounting adjustment, if related to accounting income, can directly adjust the profits this year account. 1, retroactive adjustment method: refers to the change in accounting policy for certain transactions or events, as the transactions or events occurred first at the start of a new accounting policy is adopted, and make adjustment of related projects. That is, should be calculated the cumulative effect of change in accounting policy, and adjust the change year beginning retained earnings and accounting statements of related projects. Using the retrospective adjustment method: first, the cumulative effect of number; second, for the relevant accounting treatment (account), the retained earnings (including statutory surplus reserve, statutory public welfare fund, discretionary surplus reserve and undistributed profits, enterprises with foreign investment include reserve fund, enterprise development fund) tiaozhang; third, adjustment the relevant accounting statements, in comparison of accounting statements, should be adjusted to the affected by the period of accounting statements rela