注册会计师考前要点分析难点讲解汇总专题十三 会计政策会计估计变更和差错更正.docx

1、注册会计师考前要点分析难点讲解汇总专题十三 会计政策会计估计变更和差错更正专题十三会计政策、会计估计变更和差错更正目录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析本部分内容重要性不言而喻，在历年考试中所占分值较高，尤其是会计差错的处理在近几年考试中屡屡命题。本章内容学习的关键在于基础知识的掌握，扎实的基础知识是进行会计政策变更、差错更正的前提。在备考过程中应重点关注会计政策变更的会计处理、前期差错更正的会计处理。词汇归纳总结会计政策Accounting policy会计估计Accounting estimate会计估计变更Change of accounting es

2、timate差错更正Correction of errors追溯调整法Retrospective adjustment method追溯重述法Retrospective restatement method未来适用法Prospective application method累积影响数Cumulative amounts列报前期最早期初Opening balance in previous period presentation财务报表Financial statements疏忽Oversight误解；曲解Misinterpretation重点、难点讲解 考点一：会计政策变更 Change i

3、n Accounting Policy企业采用的会计政策，在每一会计期间和前后各期应当保持一致，不得随意变更。The accounting policies adopted by an enterprise shall be consistent in each accounting period, the prior and subsequent accounting periods, and shall not be changed randomly.但是，满足下列条件之一的，可以变更会计政策：However, if one of the following conditions is s

4、atisfied, accounting policy may be changed:（1）法律、行政法规或者国家统一的会计制度等要求变更。The requirement by any law, administrative regulation, or national uniform accounting system changes.（2）会计政策变更能够提供更可靠、更相关的会计信息。More reliable and more relevant accounting information shall be provided through changing the accountin

5、g policy.会计政策变更有两种会计处理方法，即追溯调整法和未来适用法，两种方法适用于不同的情形。There are two methods for accounting treatment of changes in accounting policies，i.e.，the retrospective adjustment method and the prospective application method which are applicable to different situations.（1）企业根据法律、行政法规或者国家统一的会计制度等要求变更会计政策的，应按照国家发布

6、的相关会计处理规定执行；国家没有发布相关会计处理办法，采用追溯调整法进行会计处理；Where an enterprise changes its accounting policy according to the requirement of any law，administrative regulation or the national uniform accounting system，it shall implement it pursuant to the relevant accounting provisions of the state；If no relevant acco

7、unting treatment measure is issued by the state，the retrospective adjustment method shall be adopted;（2）确定会计政策变更对列报前期影响数不切实可行的，应从可追溯调整的最早期间期初开始应用变更后的会计政策；If it is impracticable to determine the effect of a change in accounting policy for the prior period presented，the new accounting policy shall be

8、applied from the beginning of the earliest period for which retrospective adjustment is practicable;（3）在当期期初确定会计政策变更对以前各期累积影响数不切实可行的，应采用未来适用法处理。If，at the beginning of the current period，it is impracticable to determine the cumulative effect of the change in accounting policy for all prior periods，th

9、e prospective application method shall be adopted.（4）会计政策变更能够提供更可靠、更相关的会计信息的情况下，企业应当采用追溯调整法进行会计处理，将会计政策变更累积影响数调整列报前期最早期初留存收益，其他相关项目的期初余额和列报前期披露的其他比较数据也应当一并调整。Under the situation that the change of accounting policy can provide more reliable and more relevant accounting information, the retrospective

10、 adjustment method should be adopted. The cumulative effect amount should be used to adjust the earliest beginning retained earnings of previous period, the beginning balance of relevant items and other comparative data disclosed in previous period also should be adjusted at the same time.追溯调整法通常由以下

11、步骤构成：Retrospective adjustment is composed of the following steps:第一步，计算会计政策变更的累积影响数；Step 1 Calculation of cumulative effect amount in case of changes in accounting policy;第二步，编制相关项目的调整分录；Step 2 Preparation of adjusting entries of relevant items;第三步，调整列报前期财务报表相关项目及其金额；Step 3 Adjustment of opening bal

12、ance of relevant item and its amount in previous period presentation;第四步，附注说明。Step 4 Notes to accounts.其中，累积影响数通常可以通过以下各步计算获得：Among these, cumulative effect amount usually could be obtained through the following steps:第一步，根据新会计政策重新计算受影响的前期交易或事项；Step 1 Recalculation of prior period affected transacti

13、ons or events occurred according to new accounting policy;第二步，计算两种会计政策下的差异；Step 2 Calculation of differences between two accounting policies;第三步，计算差异的所得税影响金额；Step 3 Calculation of income tax effect amount of difference;第四步，确定前期中的每一期的税后差异；Step 4 Determination of after tax difference in each period of

14、 prior years;第五步，计算会计政策变更的累积影响数。Step 5 Calculation of cumulative amount of changes in accounting policies.采用追溯调整法进行处理，关键是计算累积影响数。计算累积影响数时，难点在于确认所得税影响金额。When the retrospective adjustment method is used ，the key is to calculate the cumulative effect. With regard to calculation of the cumulative effect

15、，it is difficult to recognize the amount of effect on income tax.会计政策变更只有在涉及暂时性差异时才调税（调整递延所得税资产或负债），其他的情况均不调税。The tax may be adjusted（adjustment of deferred tax assets or liabilities）only when the change in accounting policy involves temporary differences， otherwise，no adjustment is allowed.因为不管会计政策

16、如何改变，应交所得税都是按税法规定计算的，会计政策变更不会影响应交所得税金额，所以不能调整应交所得税。Regardless of what the change in accounting policy is like，the income tax payable is calculated according to the requirements of tax laws，and any change in accounting policy does not affect the amount of income tax payable，so the income tax payable

17、should not be adjusted.“所得税影响金额”实质上就是暂时性差异对所得税费用的影响额，记入“递延所得税资产”或 “递延所得税负债”科目，对应调整的一般是留存收益。The “amount of effect on income tax” essentially refers to the amount of effect of a temporary difference on the income tax expense，and it should be recorded into deferred tax assets or deferred tax liabilitie

18、s account，generally with a corresponding adjustment to retained earnings.所得税影响金额形成或转回的暂时性差异所得税税率Amount of effect on income taxTemporary difference formed or reversed Income tax rate需要注意的是，对以前年度损益进行追溯调整或财务报表追溯重述的，应当重新计算各列报期间的每股收益。It should be noted that, profits or losses incurred in prior period hav

19、e been adjusted or restated retrospectively, earning per share should be recalculated in each period.考点二：会计估计变更 Changes in Accounting Estimate企业对会计估计变更应当采用未来适用法处理。The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.会计估计变更仅影响变更当期的，其影响数

20、应当在变更当期予以确认；既影响变更当期又影响未来期间的，其影响数应当在变更当期和未来期间予以确认。If a change in accounting estimate affects only the current period of the change, the effect of the change shall be recognized in the period of the change. If any change in an accounting estimate affects both the period of the current change and futur

21、e periods, the effects of the change shall be recognized in the period of the change and in future periods.考点三：前期差错更正 Corrections of Prior Period Errors前期差错通常包括计算错误、应用会计政策错误、疏忽或曲解事实、舞弊产生的影响等。Generally prior period errors include calculation mistakes, mistakes in applying accounting policies, oversig

22、hts or misinterpretations of facts, consequences of fraud etc.企业应当采用追溯重述法更正重要的前期差错，但确定前期差错累积影响数不切实可行的除外。An enterprise shall adopt the retrospective restatement method to correct material prior period errors，however，unless it is impractical to determine the cumulative effects of the prior period erro

23、rs.1.不重要的前期差错的处理Treatment of immaterial prior period errors对于不重要的前期差错，企业不需调整财务报表相关项目的期初数，但应调整发现当期与前期相同的相关项目。With regard to immaterial prior period errors，the enterprise is not required to adjust the beginning balances of relevant items in the financial statements，but should adjust the relevant items

24、 in the current period where it discovers the immaterial prior period errors that are identical to those in the prior period.属于影响损益的，应直接计入本期与上期相同的净损益项目；属于不影响损益的，应调整本期与前期相同的相关项目。If an error affects the profit or loss，it should be directly included in the current net profit or loss items that are the

25、same as in the prior period；if not，the relevant items that are identical in the current and prior periods should be adjusted.2.重要的前期差错的处理Treatment of material prior period errors对于重要的前期差错，企业应当在其发现当期的财务报表中，调整前期比较数据。An enterprise shall，in the financial statements of the current period where it discove

26、rs any material prior period error，adjust the comparative data of the prior period.具体地说，企业应当在重要的前期差错发现当期的财务报表中，通过下述处理对其进行追溯更正：（1）追溯重述差错发生期间列报的前期比较金额；（2）如果前期差错发生在列报的最早前期之前，则追溯重述列报的最早前期的资产、负债和所有者权益相关项目的期初余额。Specifically，the enterprise shall，in the financial statements of the current period where it di

27、scovers any material prior period error，make retrospective corrections through the following treatments：（1） retrospectively restating the comparative amounts for the prior period（s） presented in which the error occurred；or （2） if the error occurred before the earliest prior period presented，retrospe

28、ctively restating the beginning balances of items related to the assets，liabilities and owners equity for the earliest prior period presented.对于发生的重要的前期差错，如影响损益，应将其对损益的影响数调整发现当期的期初留存收益，财务报表其他相关项目的期初数也应一并调整；如不影响损益，应调整财务报表相关项目的期初数。If a material prior period error affects the profit or loss，its effect

29、on the profit or loss should be applied to adjust the retained earnings at the beginning of the current period where the error is discovered，and the beginning balances of other relevant items in the financial statements should also be adjusted；if not，the beginning balances of relevant items in the f

30、inancial statements should be adjusted.【例题1综合题】甲股份有限公司为一般工业企业，所得税税率为25%，按净利润的10%提取法定盈余公积。假定对于会计差错，税法允许调整应交所得税。在2018年度发生或发现如下事项。（1）甲公司存在一台于2015年1月1日起开始计提折旧的管理用机器设备，原价为200 000元，预计使用年限为10年（不考虑净残值因素），按直线法计提折旧。由于技术进步的原因，从2018年1月1日起，决定将预计使用年限改为8年，同时改按年数总和法计提折旧。（2）甲公司有一项投资性房地产，此前采用成本模式进行后续计量，至2018年1月1日，该办公

31、楼的原价为40 000 000元，已提折旧2 400 000元，已提减值准备1 000 000元。2018年1月1日，甲公司决定采用公允价值模式对出租的办公楼进行后续计量。该办公楼2018年1月1日的公允价值为38 000 000元。假定2017年12月31日前无法取得该办公楼的公允价值。假定该事项不考虑所得税的调整。（3）甲公司2018年1月1日，发现其自行建造的办公楼尚未办理结转固定资产手续。该办公楼已于2017年6月30日达到预定可使用状态，并投入使用，甲公司未按规定在6月30日办理竣工结算及结转固定资产的手续，2017年6月30日，该在建工程科目的账面余额为10 000 000元，2017年12月31日该在建工程科目账面余额为10 950 000元，其中包括建造该办公楼相关专门借款在2017年7月12月期间发生的利息250 000元和应计入管理费用的支出700 000元。该办公楼竣工结算的建造成本为10 000 000元，甲公司预计该办公楼使用年限为10年，预计净残值为零，采用年限平均法计提折旧。（4）甲公司于2018年5月25日发现，2017年支付30 000 000元对价取得了乙公司80%股权，实现了非同一控制下的企业合并。2017年乙公司实现净利润5 000 000元，甲