“以前年度损益调整”科目在企业所得税会计调整处理中的应用

• 作 者: 徐桂蓉
• 出 处: 中国税务
• 发表日期: 1998年06期
• 关键词: 所得税会计 发生额 本年利润 应交所得税 以前年度损益 会计利润 预缴所得税 应交税金 营业外支出 借方余额

“以前年度损益调整”会计科目，主要用于核算企业本年度发生的以前年度调整损益的事项。其借方发生额反映企业以前年度多计收益、少计费用而调整本年度损益的数额；贷方发生额反映企业以前年度少计收益、多计费用而调整本年度损益的数额。期末企业应将“以前年度损益调整...

“Prior-year profit and loss adjustment,” accounting subjects, mainly used for accounting business in the current year to adjust the profit and loss events. The debit amount reflects the amount of the previous year’s multi-project revenue and less expenses to adjust the profit and loss of the year. The amount of credit risk reflects the amount of the profit and loss of the current year adjusted by the less-than-total revenue of the previous years. At the end of the period, the company shall adjust the profit and loss of previous years ...