目前,对于年度会计报表审计后如何调帐,众说不一:有的主张会计报表和帐簿记录同时在当年调整;有的主张会计报表和帐簿记录同时在次年调整;有的主张会计报表在当年调整,帐簿记录在次年调整;还有主张实行“双套报表制”,企业在上报汇总和提供审计认定时,各编一套会计年报。究竟怎样进行调帐才算科学、规范呢? 以下是笔者的几点看法: 一、要考虑不同企业的具体情况。对于按照规定会 At present, there are different opinions about how to adjust the accounts after auditing the annual accounting statements: Some advocate that the accounting statements and books records be adjusted at the same time in the current year; some advocate that the accounting statements and books records be adjusted at the same time in the following year; some claim accounting statements In the year of adjustment, the book records were adjusted in the following year; there was also a proposal to implement the “double set of reporting system”. When the enterprises reported the summary and provided the audit certification, they compiled a set of accounting annual reports. How do we make adjustments before we can use science and regulations? The following are some of the views of the author: First, consider the specific circumstances of different companies. For meeting according to regulations