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当企业本期所采用的会计政策、会计原则、会计估计、会计程序和方法、报告主体等发生变动,和以前各期不一致时,就称为会计变更。会计变更按其内容可分为会计原则变更,会计估计变更和编制报表主体变更等三种形式。会计变更应于会计年度开始时进行,如在会计年度间变更,也应调整至会计年度开始时,以便于报表被露。
When the accounting policies, accounting principles, accounting estimates, accounting procedures and methods adopted by the enterprise, changes in the main body of the report and other inconsistencies with previous periods are called accounting changes. Accounting changes according to their content can be divided into changes in accounting principles, changes in accounting estimates and changes in the preparation of the main form of reporting three forms. Accounting changes should be made at the beginning of the fiscal year, if changes are made during the fiscal year, they should also be adjusted to the beginning of the fiscal year in order to expose the statements.