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现行《工业企业会计制度》规定,企业“以前年度损益调整”项目计入“利润分配——未分配利润”帐户,并在利润分配表中反映。而《企业所得税会计处理的暂行规定》规定,企业“以前年度损益调整”项目计入“以前年度损益调整”损益类帐户,并在损益表中反映。对于这一变化,特提出我们的一点看法。“以前年度损益调整”项目,是指由于过去会计期间在实务处理中有错误而多计或少计损益,致便则务报告不正确而应于本期调整处理的项目。这个项目,应计入留存收益,列入利润分配表,还是计入本期损益,列入损益表,从理论上说,决定于不同的利润观念。长期以来,会计界存在以下两种不同的观念,
The current “Accounting System for Industrial Enterprises” stipulates that an enterprise shall accrue a profit and loss adjustment account to the profit distribution and undistributed profit account and reflect it in its profit distribution statement. The “Interim Provisions on Accounting Treatment of Enterprise Income Taxes” stipulates that the “items of previous year’s profit and loss adjustment” should be included in the profit and loss account of previous years and be reflected in the income statement. To this change, put forward some of our views. The item of “profit and loss adjustment in prior years” refers to the item that is reported incorrectly and should be adjusted and dealt with in the current period due to the excessive or minor gain or loss due to errors in the actual accounting in the past accounting periods. This project, should be included in retained earnings, included in the profit distribution statement, or included in the current profit and loss, included in the income statement, in theory, decided on a different concept of profit. For a long time, the accounting profession has the following two different concepts,