财务会新教材计-06-第六章节现金跟应收项目资料.pptVIP

第六章 货币资金和应收项目 Changes in Accounting Methods, etc. Accounting policies Accounting estimations Accounting errors How to account for the changes in accounting policies and estimations How to correct accounting errors: significant or not retrospective application: changes in accounting policies, significant accounting errors, and the abuse of changes in accounting estimation prospective application: changes in accounting estimations, insignificant accounting errors Changes in Accounting Methods, etc. Suppose, 2002年6月发现2001年有一笔销售未入帐，款项尚未收到，售价为 10,000,000，销售成本为 8,500,000，无税收等其他影响因素 2001年若进行会计处理，应