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

1、 credit; adjusted to reduce or adjust the prior year income increase before the annual loss of items and adjusted to increase the income tax, credited to prior year adjustment accounts as a debit. The credit or debit balance of the previous years income and loss adjustment account entered into the p

2、rofit distribution undistributed profit account. I plan to pay attention to the advantages and disadvantages of the above accounting treatment, and talk about the superficial understanding of individuals.Change the benefits of the previous years profit and loss adjustments.First of all, standardize

3、the accounting process. Since the Ministry of Finance stipulated in January 1, 1994, the adjustment of the previous years profit and loss has been carried out, it has played a positive role in correctly accounting and truly reflecting the business results of enterprises. However, the specific accoun

4、ting treatment of the adjustment of the previous years profit and loss has not been clearly defined. The accounting personnel of various enterprises have different understanding of the accounting methods of the subject, and their accounting treatment is very inconsistent. If only by the tax departme

5、nt inspection （or with the consent of the tax authorities agreed to adjust the previous annual profit and loss） matters included in the prior year adjustment accounts; some will not only by the tax department inspection and adjustment of prior year income matters, and through self-examination before

6、 the adjustment of the annual loss of matters, are included in the previous annual profit and loss adjust accounts. The resulting tax returns and tax profits are mixed up. The enterprise accounting system stipulates that as long as the enterprise involves adjustment of the previous years profits and

7、 losses, it should be used as a loan （or borrow） note should pay taxes - should pay income tax accounting treatment. Thus completely changed the past tax （return） tax profits and non taxable profits, confusing shortcomings.The pros and cons of the previous years profit and loss adjustment accounting

8、.Secondly, easy to operate. not only made specific provisions on the demonstration before the annual profit and loss adjustment matters accounting treatment, and the adjustment of prior year income matters the time limit and accounting contents are clearly stipulated:enterprises in the annual balanc

9、e sheet items to occur between the financial accounting report reported on the need to adjust the annual profit and loss report well, this year the previous year of significant accounting errors adjusted in this account. These accounting treatment, demonstration and specific provisions, accounting f

10、or grass-roots enterprises to provide an easy to handle accounting processing model. So as to standardize the basic work of accounting and improve work efficiency.Thirdly, the audit has standards. Before the adjustment of the annual profit and loss has not changed, the accounting treatment is very i

11、nconsistent. It leads to confusion of the profits and profits of the Levy （refund） tax, and can not give full play to the function of social accounting supervision. stipulates: enterprises involved in the adjustment of the previous years profits and losses, should be used for loans （or borrow） remem

12、ber accounting treatment. The audit standards and policy basis are provided for the audit of annual accounting statements of certified public accountants.Existing problems.It is self-evident that the change of accounting treatment in the previous years profit and loss adjustment plays an active role

13、 in standardizing enterprise accounting and strengthening accounting supervision. But there are certain problems:.First, the lack of appropriate binding. If the tax concept is weak, will not be included in the former annual profit and loss adjustment account matters, and desperately to the account p

14、lug. Tax department inspection found that the tax paid, if the tax department inspection did not find, then lucky pass. Or only to adjust the previous years profits and losses and reduce the corresponding income tax accounting treatment, and adjust the previous years income and tax increases corresp

15、onding income tax is not dealt with, thereby increasing the difficulty of tax inspection.Second, enterprises in the inspection and assessment of annual operating results,It is impossible to consider the adjustment of the previous annual profits and losses. Once the previous annual profit and loss ad

16、justment matters, the direct transfer of profit distribution - undistributed profit account, adjust the previous annual profit and loss of profit or loss of the amount of profit or loss caused by the not clear away in the profit distribution - undistributed profits account. As a result, the profitab

17、ility and profitability of the enterprise can not be properly evaluated and evaluated.Third, the enterprise accounting system also stipulates:the adjustment of the balance sheet date after the event occurs, should be like the balance sheet items during the same, make corresponding accounting treatme

18、nt, should also adjust the accounting statements related to digital projects at the same time, including: （1） the accounting statements of projects related to the balance sheet date preparation the number; （2） the beginning of the relevant accounting statements for the current project number; （3） pr

19、ovide a comparison of accounting statements, but also should adjust the relevant accounting statements of the previous year; （4） after the adjustment, if it involves the content of accounting statements, it shall adjust the accounting statements related to the number of the item. The implementation

20、of the above provisions at least has the following drawbacks: one is to adjust the beginning of current accounting statements related to the project, but also adjust the comparative accounting statements related to the project last year, so repeated operation will inevitably increase the workload; t

21、wo is the Department in charge of the enterprise accounting statements shall be reported timely summary report, and affiliated enterprises the adjustment of the previous year income matters may not at the same time. If you receive a unit, that is, adjust the summary report once, the beginning of the

22、 consolidated statements will change frequently. If the year-end accounts once adjusted, it can not reflect the previous annual profit and loss adjustment changes; three is the users of accounting report should be read before the adjustment of accounting reports, and review the adjusted accounting r

23、eport, thus increasing the difficulty of the decision-making of users of accounting report.Therefore, the author thinks that still should be in accordance with the Interim Provisions of the Ministry of finance accounting treatment of corporate income tax （94） the provisions of accounting No. twenty-

24、fifth document, prior year adjustment accounts as a debit amount of dollars more than the previous year, reflect the enterprise income, less expenses, and adjust the annual profit and loss amount of credit; the amount of the previous year, reflecting the less accrued income, more cost, and adjust th

25、e amount of the annual profit and loss, and due to the adjustment of prior year income and pay income tax, the income tax shall be included in the calculation of profit and loss, the final purpose of balance to the undergraduate profits this year subject and in the previous year profit and loss adju

26、stment subjects have been taxed profits, profits, tax rebate has no profit and no tax profit of four a detailed account. At the end of the period, the balance of the four detailed accounts will be transferred to the current profit account. There is no balance. However, when calculating taxable incom

27、e, in addition to no refund profitsnon taxable profits, the tax refund profits or taxable profits shall be added or reduced to taxable income. In carrying out annual inspection and assessment, the enterprise may, in addition, subtract or subtract the total profits from the previous years profits, an

28、d eliminate the adjustment factors of the previous years profits and losses. In addition, the main contents of the adjustment of the profit and loss of the previous year and the extent of the influence on the profits and losses of the current period shall be added to the notes in the accounting stat

29、ements or supplementary materials in the income statement. Through the improvement, not only increased the previous annual profit and loss adjustment transparency, correctly evaluation level of corporate earnings and profitability for the tax and accounting supervision, and improve work efficiency,

30、convenient for users of accounting report the correct decision.In the past year income adjustment accounting enterprises this year occurred before the annual adjustment matters, including enterprises need to adjust the annual profit and loss report occurred between export reports and approve the annual balance sheet to the financial report, and this year the previous year of significant accounting errors. In the new accounting system, the subject belongs to profit and loss subjects.The new accounting system prov