新准则下以前年度损益调整会计科目运用（Adjustment of accounting items before and after new guidelines）.docVIP

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新准则下以前年度损益调整会计科目运用（Adjustment of accounting items before and after new guidelines）.doc

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新准则下以前年度损益调整会计科目运用（Adjustment of accounting items before and after new guidelines）

新准则下以前年度损益调整会计科目运用（Adjustment of accounting items before and after new guidelines） The pros and cons of the previous annual profit and loss adjustment. Enterprise accounting system provides: the adjustment increase before the annual income or adjusted to reduce the losses of the previous year matters, and income adjusted to reduce taxes, recorded in the previous annual profit and loss adjustment of subjects credit; adjusted to reduce or adjust the prior year income increase before the annual loss of items and adjusted to increase the income tax, credited to prior year adjustment accounts as a debit. The credit or debit balance of the previous years income and loss adjustment account entered into the profit distribution undistributed profit account. I plan to pay attention to the advantages and disadvantages of the above accounting treatment, and talk about the superficial understanding of individuals. Change the benefits of the previous years profit and loss adjustments. First of all, standardize the accounting process. Since the Ministry of Finance stipulated in January 1, 1994, the adjustment of the previous years profit and loss has been carried out, it has played a positive role in correctly accounting and truly reflecting the business results of enterprises. However, the specific accounting treatment of the adjustment of the previous years profit and loss has not been clearly defined. The accounting personnel of various enterprises have different understanding of the accounting methods of the subject, and their accounting treatment is very inconsistent. If only by the tax department inspection (or with the consent of the tax authorities agreed to adjust the previous annual profit and loss) matters included in the prior year adjustment accounts; some will not only by the tax department inspection and adjustment of prior year income matters, and through self-examination before the adjustment of the annual loss of matters, are included in the previous annual profi