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以前年度损益调整科目是用来核算企业本年度发生的调整以前年度损益的事项。该科目的借方登记因企业在以前年度多计收益或少计成本、费用而调整本年度损益的数额;贷方登记因企业在以前年度少计收益或多计成本、费用而调整本年度损益的数额,期末,企业应将本科目的余额转入“本年利润”科目。下面介绍三种正确计算以前年度损益调整科目的调整额的常用方法:一、直接确定其调整额此法主要适用于以前年度损益类科目多计或少计而直接影响当期利润,且需在本年度调整的事项。如:以前年度期间费用的多计或少计、销售成本的的多转或少转、收入的多计或少计等。这种情况的调整额,即为以前年度的多计或少计额。二、分析计算其调整额这种方法主要适用于以前年度收益的
The previous year’s profit and loss adjustment subjects are used to account for the adjustment of the previous year’s profit or loss occurred in the current year. The debit registration of this subject adjusts the amount of profit and loss for the year due to the extra or less costs and expenses of the enterprise in prior years; the credit registration regulates the amount of profit or loss for the year due to the less or less cost or expense of the enterprise in previous years; , The enterprise shall transfer the balance of the undergraduate course into the “profit of this year” subject. Here are three commonly used method of calculating the adjustment of the profit and loss adjustment subjects of the previous year: I. Directly determine the adjustment This method is mainly applicable to the profit or loss of the previous year subjects of more or less directly affect the current profit, and the need for the current year Adjustment matters. Such as: previous years, the cost of the multi-year plan or less, more or less the cost of sales to turn more or less income and so on. The adjustment for this situation is the multi-plan or under-plan for the previous year. Second, analysis and calculation of its adjustment This method is mainly applicable to the previous annual income