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依据现行会计制度,企业如需对资产负债表进行调整,应该针对其财务报表进行调整。对企业年度财务报告来说,因为资产负债表日后事项一般都是发生于报告年度的下一年,报告年度相关的账目都已结转完成,尤其是损益类科目一般结账后均没有余额,有关损益的内容会使用“以前年度损益调整”科目进行核算。以前年度收益与费用多计或少计的时候,会使用“以前年度损益调整”科目对以前有关的损益科目进行替代,对方科目并不予变动,之后再将“以前年度损益调整”科目结转至“利润分配”科目之下,然后对相应的盈余公积再进行调整工作,最终不能对当期“本年利润”科目造成影响。
According to the current accounting system, companies need to adjust the balance sheet, it should be adjusted for its financial statements. For the annual financial report of the enterprise, since the events after the balance sheet date generally occur in the next year of the reporting year, all relevant accounts in the reporting year have been carried forward. In particular, there is no balance after the general closing of the profit and loss account. Profit and loss content will be used “previous profit and loss adjustment ” subjects for accounting. Prior to the previous year’s earnings and expenses of more or less total, will be used “previous profit and loss adjustment ” subjects to replace the previous relevant subjects of profit and loss, the other subjects are not subject to change, and then “prior years profit and loss adjustment ”Subjects carried over to “ profit distribution ”subjects, and then adjust the corresponding surplus reserve, and ultimately can not be on the current “ profit this year ”subject.