新準(zhǔn)則下以前年度損益調(diào)整會(huì)計(jì)科目運(yùn)用（adjustment of accounting items before and after new guidelines）

新準(zhǔn)則下以前年度損益調(diào)整會(huì)計(jì)科目運(yùn)用（adjustment of accounting items before and after new guidelines）

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新準(zhǔn)則下以前年度損益調(diào)整會(huì)計(jì)科目運(yùn)用（adjustment of accounting items before and after new guidelines）_第1頁
新準(zhǔn)則下以前年度損益調(diào)整會(huì)計(jì)科目運(yùn)用（adjustment of accounting items before and after new guidelines）_第2頁
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《新準(zhǔn)則下以前年度損益調(diào)整會(huì)計(jì)科目運(yùn)用（adjustment of accounting items before and after new guidelines）》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、新準(zhǔn)則下以前年度損益調(diào)整會(huì)計(jì)科目運(yùn)用（Adjustmentofaccountingitemsbeforeandafternewguidelines）Theprosandconsofthepreviousannualprofitandlossadjustment."Enterpriseaccountingsystem"provides:"theadjustmentincreasebeforetheannualincomeoradjustedtoreducethelossesofthepreviou

2、syearmatters,andincomeadjustedtoreducetaxes,'recordedinthepreviousannualprofitandlossadjustmentofsubjects'credit;adjustedtoreduceoradjusttheprioryearincomeincreasebeforetheannuallossofitemsandadjustedtoincreasetheincometax,creditedto'prioryearadjustm

3、ent'accountsasadebit.Thecreditordebitbalanceofthe'previousyear'sincomeandlossadjustment'accountenteredintothe'profitdistributionundistributedprofit'account".Iplantopayattentiontotheadvantagesanddisadvantagesoftheaboveaccountingtreatment,andtalkaboutt

4、hesuperficialunderstandingofindividuals.Changethebenefitsofthepreviousyear'sprofitandlossadjustments.Firstofall,standardizetheaccountingprocess.SincetheMinistryofFinancestipulatedinJanuary1,1994,"theadjustmentofthepreviousyear'sprofitandloss"hasbeenc

5、arriedout,ithasplayedapositiveroleincorrectlyaccountingandtrulyreflectingthebusinessresultsofenterprises.However,thespecificaccountingtreatmentoftheadjustmentofthepreviousyear'sprofitandlosshasnotbeenclearlydefined.Theaccountingpersonnelofvariousente

6、rpriseshavedifferentunderstandingoftheaccountingmethodsofthesubject,andtheiraccountingtreatmentisveryinconsistent.Ifonlybythetaxdepartmentinspection(orwiththeconsentofthetaxauthoritiesagreedtoadjustthepreviousannualprofitandloss)mattersincludedinthep

7、rioryearadjustment"accounts;somewillnotonlybythetaxdepartmentinspectionandadjustmentofprioryearincomematters,andthroughself-examinationbeforetheadjustmentoftheannuallossofmatters,areincludedinthepreviousannualprofitandloss"adjustaccounts.Theresulting

8、taxreturnsandtaxprofitsaremixedup.Theenterpriseaccountingsystemstipulatesthataslongastheenterpriseinvolvesadjustmentofthepreviousyear'sprofitsandlosses,itshouldbeusedasaloan(orborrow)note"shouldpaytaxes-shouldpayincometax"accountingtreatment.Thuscomp

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