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根据《股份有限公司会计制度》规定:“以前年度损益调整”科目主要核算公司本年度发生的调整以前年度损益的事项及公司在资产负债表日和年度财务报告报出前发生的需要调整报告年度损益的事项。公司由于调整以前年度利润或亏损而相应增加或减少的所得税也通过本科目核算。同时,《股份有限公司会计制度》还规定:“以前年度损益调整”科目余额直接转入“利润分配——未分配利润”科目。公司本年度发生的调整以前年度损
According to the “Accounting System for Joint-Stock Companies”, the “Accounting for Prior-Year's Gains and Losses” subjects are mainly used to adjust the profit or loss of the previous year and the need of the Company before balance sheet date and annual financial report to be reported. The reporting year Profit and loss matters. The income tax that the Company increased or decreased correspondingly due to the adjustment of profit or loss of previous years also passed the accounting of this subject. At the same time, “Accounting System for Joint Stock Limited Company” also stipulates that: “the previous year's profit and loss adjustment ” subject balance directly transferred to “profit distribution - undistributed profit ” subjects. The adjustment made by the Company in the current year was a loss in previous years