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调帐,是指企业根据财税部门查帐发现错漏利润,按照错漏内容、性质通过正确的会计分录进行必要的调整帐户,纠正错漏。特别是对财税部门和主管局联合批复年度决算指出的错漏事项,更应认真调帐,做到当年帐面利润总额及其分配与批复决算所核实的数字完全相符。过去很多企业都没有这样做,有的只补交了应上缴的利润而不调帐,有的虽调帐但不正确,调了也等于没调,由此而产生一系列的问题,给国家财政和企业的财务核算都带来损害。
Reconciliation means that the company finds the wrong profit according to the audit of the taxation department, corrects the account according to the content and nature of the error, and corrects the account through correct accounting entries to correct the errors. In particular, the fiscal and taxation departments and the Office jointly approve the errors and omissions that are pointed out in the annual final accounts. They should also carefully adjust the accounts so that the total amount of book profits and their distribution in the year are exactly in line with the figures verified by the approval and final accounts. In the past, many companies did not do so, and some only made up for the profits that should be turned in without adjusting the accounts. Some, though incorrect but adjusted, were not adjusted, resulting in a series of problems for the country. Both financial and corporate financial accounting have caused damage.