论文部分内容阅读
一、问题的产生企业发生会计政策变更、进行会计差错更正以及处理资产负债表日后事项时,经常要涉及对前期损益调整事项的会计处理问题。根据《企业会计准则——会计政策、会计估计变更和会计差错更正》和《企业会计准则——资产负债表日后事项》的规定,这些前期损益调整事项需要在本期编制调整分录,其中对于会计政策变更的累积影响数,直接通过“利润分配——未分配利润”科目核算;对于会计差错更正和资产负债表日后事项的损益调整数,通过“以前年度损益调整”科目过渡后转入“利润分配——未分配利润”科目核算。企业对外报送财务报告时,还要将调整分录的金额,调整本期资产负债表项目的年初数、利润及利润分配表项目的上年数,如果上年度报告尚未报出或需要提供比较报表的,同时调整上年度报告或比较报表的相关数字。
First, the problem occurred Accounting changes occurred in the enterprise, the accounting error correction and dealing with matters after the balance sheet date, often involves the issue of accounting treatment of pre-loss and adjustment issues. According to the provisions of “Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors” and “Accounting Standards for Business Enterprises - Events After Balance Sheet Date”, these prior period adjustments for profit and loss need to prepare adjustment entries in the current period, The cumulative impact of changes in accounting policies is directly accounted for by the “Profit Distribution - Undistributed Profit” account. For the accounting error correction and after-balance-sheet gains and losses adjustments, the “Past Gains and Losses Adjustment” subjects are transitioned After transferred to “profit distribution - undistributed profit ” account accounting. When submitting the financial report to the outside, the enterprise will also adjust the amount of the entry, adjust the beginning balance of the balance sheet items in the current period, the previous year of the profit and profit distribution items, and if the report of the previous year has not been reported or the comparison report While adjusting the figures of the previous year's report or comparison report.