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在贯彻执行财政部财会字[1999]35号文件时,一些股份有限公司可能会因四项资产减值准备的会计政策变更追溯调整而导致以前年度未分配利润出现红字。一个很普遍的例子就是,假定上市公司以前年度未计提四项准备或只按照财务制度规定计提坏账准备,而历年又无结余的表分配利润,1999年实行计提四项准备并追溯调整,未分配利润期初数即会出现红字。未分配利润出现红字的原因
In implementing the document No. 38 [1999] of the Ministry of Finance, some joint stock companies may rediff the undistributed profits of prior years due to retrospective changes due to changes in accounting policies for the four asset impairment provisions. A very common example is the assumption that listed companies did not make provision for four provisions in prior years or only provided for provision for bad debts in accordance with the provisions of the financial system. In the past years, there was no balance sheet distribution of profits. In 1999, four provisions were made retrospectively , The beginning of the undistributed profits will appear in red. Reasons for reds in retained earnings