新准则下以前年度损益调整会计科目运用Adjustment of accounting items before and after new guidelinesWord文件下载.docx

新准则下以前年度损益调整会计科目运用Adjustment of accounting items before and after new guidelinesWord文件下载.docx

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credit;

adjustedtoreduceoradjusttheprioryearincomeincreasebeforetheannuallossofitemsandadjustedtoincreasetheincometax,creditedto'

prioryearadjustment'

accountsasadebit.Thecreditordebitbalanceofthe'

previousyear'

sincomeandlossadjustment'

accountenteredintothe'

profitdistributionundistributedprofit'

account"

.Iplantopayattentiontotheadvantagesanddisadvantagesoftheaboveaccountingtreatment,andtalkaboutthesuperficialunderstandingofindividuals.

Changethebenefitsofthepreviousyear'

sprofitandlossadjustments.

Firstofall,standardizetheaccountingprocess.SincetheMinistryofFinancestipulatedinJanuary1,1994,"

theadjustmentofthepreviousyear'

sprofitandloss"

hasbeencarriedout,ithasplayedapositiveroleincorrectlyaccountingandtrulyreflectingthebusinessresultsofenterprises.However,thespecificaccountingtreatmentoftheadjustmentofthepreviousyear'

sprofitandlosshasnotbeenclearlydefined.Theaccountingpersonnelofvariousenterpriseshavedifferentunderstandingoftheaccountingmethodsofthesubject,andtheiraccountingtreatmentisveryinconsistent.Ifonlybythetaxdepartmentinspection（orwiththeconsentofthetaxauthoritiesagreedtoadjustthepreviousannualprofitandloss）mattersincludedintheprioryearadjustment"

accounts;

somewillnotonlybythetaxdepartmentinspectionandadjustmentofprioryearincomematters,andthroughself-examinationbeforetheadjustmentoftheannuallossofmatters,areincludedinthepreviousannualprofitandloss"

adjustaccounts.Theresultingtaxreturnsandtaxprofitsaremixedup.Theenterpriseaccountingsystemstipulatesthataslongastheenterpriseinvolvesadjustmentofthepreviousyear'

sprofitsandlosses,itshouldbeusedasaloan（orborrow）note"

shouldpaytaxes-shouldpayincometax"

accountingtreatment.Thuscompletelychangedthepasttax（return）taxprofitsandnontaxableprofits,confusingshortcomings.

Theprosandconsofthepreviousyear'

sprofitandlossadjustmentaccounting.

Secondly,easytooperate."

notonlymadespecificprovisionsonthedemonstrationbeforetheannualprofitandlossadjustmentmattersaccountingtreatment,andtheadjustmentofprioryearincomemattersthetimelimitandaccountingcontentsareclearlystipulated:

enterprisesintheannualbalancesheetitemstooccurbetweenthefinancialaccountingreportreportedontheneedtoadjusttheannualprofitandlossreportwell,thisyearthepreviousyearofsignificantaccountingerrorsadjustedinthisaccount"

.Theseaccountingtreatment,demonstrationandspecificprovisions,accountingforgrass-rootsenterprisestoprovideaneasytohandleaccountingprocessingmodel.Soastostandardizethebasicworkofaccountingandimproveworkefficiency.

Thirdly,theaudithasstandards.Beforetheadjustmentoftheannualprofitandlosshasnotchanged,theaccountingtreatmentisveryinconsistent.ItleadstoconfusionoftheprofitsandprofitsoftheLevy（refund）tax,andcannotgivefullplaytothefunctionofsocialaccountingsupervision."

stipulates:

enterprisesinvolvedintheadjustmentofthepreviousyear'

sprofitsandlosses,shouldbeusedforloans（orborrow）remember"

accountingtreatment.Theauditstandardsandpolicybasisareprovidedfortheauditofannualaccountingstatementsofcertifiedpublicaccountants.

Existingproblems.

Itisself-evidentthatthechangeofaccountingtreatmentinthepreviousyear'

sprofitandlossadjustmentplaysanactiveroleinstandardizingenterpriseaccountingandstrengtheningaccountingsupervision.Buttherearecertainproblems:

.

First,thelackofappropriatebinding.Ifthetaxconceptisweak,willnotbeincludedinthe"

formerannualprofitandlossadjustmentaccount"

matters,anddesperatelytotheaccount"

plug."

.Taxdepartmentinspectionfoundthatthetaxpaid,ifthetaxdepartmentinspectiondidnotfind,then"

lucky"

pass"

.Oronlytoadjustthepreviousyear'

sprofitsandlossesandreducethecorrespondingincometaxaccountingtreatment,andadjustthepreviousyear'

sincomeandtaxincreasescorrespondingincometaxisnotdealtwith,therebyincreasingthedifficultyoftaxinspection.

Second,enterprisesintheinspectionandassessmentofannualoperatingresults,

Itisimpossibletoconsidertheadjustmentofthepreviousannualprofitsandlosses.Oncethepreviousannualprofitandlossadjustmentmatters,thedirecttransferofprofitdistribution"

-undistributedprofitaccount,adjustthepreviousannualprofitandlossofprofitorlossoftheamountofprofitorlosscausedbythenotclearawayinthe"

profitdistribution-undistributedprofits"

account.Asaresult,theprofitabilityandprofitabilityoftheenterprisecannotbeproperlyevaluatedandevaluated.

Third,the"

enterpriseaccountingsystem"

alsostipulates:

theadjustmentofthebalancesheetdateaftertheeventoccurs,shouldbelikethebalancesheetitemsduringthesame,makecorrespondingaccountingtreatment,shouldalsoadjusttheaccountingstatementsrelatedtodigitalprojectsatthesametime,including:

（1）theaccountingstatementsofprojectsrelatedtothebalancesheetdatepreparationthenumber;

（2）thebeginningoftherelevantaccountingstatementsforthecurrentprojectnumber;

（3）provideacomparisonofaccountingstatements,butalsoshouldadjusttherelevantaccountingstatementsofthepreviousyear;

（4）aftertheadjustment,ifitinvolvesthecontentofaccountingstatements,itshalladjusttheaccountingstatementsrelatedtothenumberoftheitem"

.Theimplementationoftheaboveprovisionsatleasthasthefollowingdrawbacks:

oneistoadjustthebeginningofcurrentaccountingstatementsrelatedtotheproject,butalsoadjustthecomparativeaccountingstatementsrelatedtotheprojectlastyear,sorepeatedoperationwillinevitablyincreasetheworkload;

twoistheDepartmentinchargeoftheenterpriseaccountingstatementsshallbereportedtimelysummaryreport,andaffiliatedenterprisestheadjustmentofthepreviousyearincomemattersmaynotatthesametime.Ifyoureceiveaunit,thatis,adjustthesummaryreportonce,thebeginningoftheconsolidatedstatementswillchangefrequently.Iftheyear-endaccountsonceadjusted,itcannotreflectthepreviousannualprofitandlossadjustmentchanges;

threeistheusersofaccountingreportshouldbereadbeforetheadjustmentofaccountingreports,andreviewtheadjustedaccountingreport,thusincreasingthedifficultyofthedecision-makingofusersofaccountingreport.

Therefore,theauthorthinksthatstillshouldbeinaccordancewiththe"

InterimProvisionsoftheMinistryoffinanceaccountingtreatmentofcorporateincometax"

（94）theprovisionsofaccountingNo.twenty-fifthdocument,"

prioryearadjustment'

accountsasadebitamountofdollarsmorethanthepreviousyear,reflecttheenterpriseincome,lessexpenses,andadjusttheannualprofitandlossamountofcredit;

theamountofthepreviousyear,reflectingthelessaccruedincome,morecost,andadjusttheamountoftheannualprofitandloss"

and"

duetotheadjustmentofprioryearincomeandpayincometax,theincometaxshallbeincludedinthecalculationofprofitandloss,thefinalpurposeofbalancetotheundergraduate'

profitsthisyear'

subject"

and"

inthepreviousyearprofitandlossadjustmentsubjectshavebeentaxedprofits,profits,taxrebatehasnoprofitandnotaxprofitoffouradetailedaccount.Attheendoftheperiod,thebalanceofthefourdetailedaccountswillbetransferredtothecurrentprofitaccount.Thereisnobalance.However,whencalculatingtaxableincome,inadditionto"

norefundprofits"

nontaxableprofits"

the"

taxrefundprofits"

or"

taxableprofits"

shallbeaddedorreducedtotaxableincome.Incarryingoutannualinspectionandassessment,theenterprisemay,inaddition,subtractorsubtractthetotalprofitsfromthepreviousyear'

sprofits,andeliminatetheadjustmentfactorsofthepreviousyear'

sprofitsandlosses.Inaddition,themaincontentsoftheadjustmentoftheprofitandlossofthepreviousyearandtheextentoftheinfluenceontheprofitsandlossesofthecurrentperiodshallbeaddedtothenotesintheaccountingstatementsorsupplementarymaterialsintheincomestatement.Throughtheimprovement,notonlyincreasedthepreviousannualprofitandlossadjustmenttransparency,correctlyevaluationlevelofcorporateearningsandprofitabilityforthetaxandaccountingsupervision,andimproveworkefficiency,convenientforusersofaccountingreportthecorrectdecision.

Inthepastyearincomeadjustment"

accountingenterprisesthisyearoccurredbeforetheannualadjustmentmatters,includingenterprisesneedtoadjusttheannualprofitandlossreportoccurredbetweenexportreportsandapprovetheannualbalancesheettothefinancialreport,andthisyearthepreviousyearofsignificantaccountingerrors.Inthenewaccountingsystem,thesubjectbelongstoprofitandlosssubjects.

Thenewaccountingsystemprov