“以前年度损益调整”科目的性质

• 作 者: 柳世平 赵建国
• 出 处: 财会月刊
• 发表日期: 2001年20期
• 关键词: 未分配利润 应交所得税 会计制度规定 年度亏损 以前年度损益 应交税金 会计差错 利润表 新会计制度 企业调整

“以前年度损益调整”科目核算企业本年度发生的调整以前年度的事项，包括企业在年度资产负债表至财务报告批准报出日之间发生的需要调整的报告年度损益事项，以及本年度发生的以前年度重大会计差错。在新会计制度中，该科目属于损益类科目。新会计制度规定：企业调整增加（或

The items of “previous profit and loss adjustment” in the previous year, including the adjustment of the enterprise in the current year, including the annual profit and loss items that need to be adjusted between the annual balance sheet and the financial reporting approval date of the enterprise, and the previous years occurred in the current year Major accounting errors. In the new accounting system, the subject belongs to the category of profit and loss account. The new accounting system provides: business adjustments increase (or