- 1、本文档共17页,可阅读全部内容。
- 2、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。
- 3、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。
- 4、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)。
查看更多
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
您可能关注的文档
- 教师资格考试中学教育心理学章节重点归纳(3.2)(The chapter on the secondary education psychology in teacher qualification examination (3.2)).doc
- 教师资格考试中学教育心理学考试大纲4(Teacher qualification examination, middle school education psychology examination outline 4).doc
- 教师资格考试中学教育心理学识记与理解第4章(The teacher qualification exam of middle school education psychology memory and understanding the fourth chapter).doc
- 教师资格考试中学综合素质章节考点归纳(5.3)(Summary of the chapter on comprehensive quality of secondary school teachers' qualification examination (5.3)).doc
- 教师资格考试中学教育知识与能力章节考点(4.4)(Teacher qualification examination, middle school education, knowledge and competence, chapter 4.4).doc
- 教师资格题(Teacher qualification).doc
- 教您如何木蜡油diy(Teach you how to wax DIY).doc
- 教授解读 gdp与狗屎(The professor interprets GDP and shit).doc
- 教师应当具备的基本素质(Basic qualities teachers should possess).doc
- 教案仰卧两头起(Lesson plans lie on each side).doc
- Hikvision UD32072B_海康威视5G扫码手持终端_用户手册_V1.0.0_20230227说明书.pdf
- 戴森 Dyson V12 Detect Slim Absolute 轻量无绳吸尘器用户手册.pdf
- Hikvision UD31133B 海康威视4G网络摄像机(XMSMB_PT)快速入门指南 231207说明书用户手册.pdf
- 戴森Dyson Zone™ 空气净化耳机安全手册.pdf
- Hikvision UD17547B_海康威视网络硬盘录像机(86AN系列)_快速指南_3.4.105_20191205说明书用户手册.PDF
- 戴森Dyson Airstrait™ 吹风直发器 HT01用户手册.pdf
- OMRON欧姆龙健康血压计HEM-7374T1说明书用户手册.pdf
- Hikvision UD33251B_海康威视同步录音录像主机(K系列)_用户手册_3.6.200_20230902说明书.PDF
- Hikvision UD29366B_海康威视城管球机_操作手册_H8 V5.7.50_20220417说明书.pdf
- HIOKI日置存储记录仪 MR8870-30(中文)样本手册.pdf
最近下载
- 责任与担当主题班会最新PPT课件[文字可编辑].ppt
- 博伽梵歌原义.docx
- 重点学科带头人及后备学科带头人选拔与激励制度(三级医院).docx
- 鲁教版(五四制)六年级上册生物知识点.docx VIP
- 江苏开放大学可编程控制器应用技术第1次形考作业.doc
- 六三制青岛版《三年级科学上册》教学计划及全册教案(共23课时).docx
- 房颤患者的护理.pptx VIP
- 投掷标枪技术教学授课教案.docx
- HTML5+CSS3网页设计任务教程(汤佳 第2版)教案全套-单元设计 单元1--7 HTML5静态网站开发概述--- Bootstrap5框架简介.doc
- 吉利远景S1说明书 1.pdf VIP
文档评论(0)