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在连续编制合并报表时,对于上期的抵销分录是否需要在本期继续调整期初未分配利润?如果需要,哪些业务需要调整期初未分配利润?怎样调整?本文将在会计理论分析的基础上,对合并报表中与期初未分配利润相关的调整分录进行系统剖析,探讨恰当的会计处理方法。
In the continuous preparation of consolidated statements, whether the previous period offset entries need to continue to adjust the opening retained earnings during the period? If necessary, what business need to adjust the opening retained earnings? How to adjust? This article will be based on the accounting theory analysis , A systematic analysis of the reconciliation entries related to undistributed profit at the beginning of the consolidated financial statements to explore the appropriate accounting treatment.