新准则下以前年度损益调整会计科目运用Adjustment of accounting items before and after new guidelines.docx

新准则下以前年度损益调整会计科目运用Adjustment of accounting items before and after new guidelines.docx

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新准则下以前年度损益调整会计科目运用Adjustmentofaccountingitemsbeforeandafternewguidelines

新准则下以前年度损益调整会计科目运用（Adjustmentofaccountingitemsbeforeandafternewguidelines）

Theprosandconsofthepreviousannualprofitandlossadjustment.

"Enterpriseaccountingsystem"provides:

"theadjustmentincreasebeforetheannualincomeoradjustedtoreducethelossesofthepreviousyearmatters,andincomeadjustedtoreducetaxes,'recordedinthepreviousannualprofitandlossadjustmentofsubjects'credit;adjustedtoreduceoradjusttheprioryearincomeincreasebeforetheannuallossofitemsandadjustedtoincreasetheincometax,creditedto'prioryearadjustment'accountsasadebit.Thecreditordebitbalanceofthe'previousyear'sincomeandlossadjustment'accountenteredintothe'profitdistributionundistributedprofit'account".Iplantopayattentiontotheadvantagesanddisadvantagesoftheaboveaccountingtreatment,andtalkaboutthesuperficialunderstandingofindividuals.

Changethebenefitsofthepreviousyear'sprofitandlossadjustments.

Firstofall,standardizetheaccountingprocess.SincetheMinistryofFinancestipulatedinJanuary1,1994,"theadjustmentofthepreviousyear'sprofitandloss"hasbeencarriedout,ithasplayedapositiveroleincorrectlyaccountingandtrulyreflectingthebusinessresultsofenterprises.However,thespecificaccountingtreatmentoftheadjustmentofthepreviousyear'sprofitandlosshasnotbeenclearlydefined.Theaccountingpersonnelofvariousenterpriseshavedifferentunderstandingoftheaccountingmethodsofthesubject,andtheiraccountingtreatmentisveryinconsistent.Ifonlybythetaxdepartmentinspection（orwiththeconsentofthetaxauthoritiesagreedtoadjustthepreviousannualprofitandloss）mattersincludedintheprioryearadjustment"accounts;somewillnotonlybythetaxdepartmentinspectionandadjustmentofprioryearincomematters,andthroughself-examinationbeforetheadjustmentoftheannuallossofmatters,areincludedinthepreviousannualprofitandloss"adjustaccounts.Theresultingtaxreturnsandtaxprofitsaremixedup.Theenterpriseaccountingsystemstipulatesthataslongastheenterpriseinvolvesadjustmentofthepreviousyear'sprofitsandlosses,itshouldbeusedasaloan（orborrow）note"shouldpaytaxes-shouldpayincometax"accountingtreatment.Thuscompletelychangedthepasttax（return）taxprofitsandnontaxableprofits,confusingshortcomings.

Theprosandconsofthepreviousyear'sprofitandlossadjustmentaccounting.

Secondly,easytooperate."Enterpriseaccountingsystem"notonlymadespecificprovisionsonthedemonstrationbeforetheannualprofitandlossadjustmentmattersaccountingtreatment,andtheadjustmentofprioryearincomemattersthetimelimitandaccountingcontentsareclearlystipulated:

"enterprisesintheannualbalancesheetitemstooccurbetweenthefinancialaccountingreportreportedontheneedtoadjusttheannualprofitandlossreportwell,thisyearthepreviousyearofsignificantaccountingerrorsadjustedinthisaccount".Theseaccountingtreatment,demonstrationandspecificprovisions,accountingforgrass-rootsenterprisestoprovideaneasytohandleaccountingprocessingmodel.Soastostandardizethebasicworkofaccountingandimproveworkefficiency.

Thirdly,theaudithasstandards.Beforetheadjustmentoftheannualprofitandlosshasnotchanged,theaccountingtreatmentisveryinconsistent.ItleadstoconfusionoftheprofitsandprofitsoftheLevy（refund）tax,andcannotgivefullplaytothefunctionofsocialaccountingsupervision."Enterpriseaccountingsystem"stipulates:

enterprisesinvolvedintheadjustmentofthepreviousyear'sprofitsandlosses,shouldbeusedforloans（orborrow）remember"shouldpaytaxes-shouldpayincometax"accountingtreatment.Theauditstandardsandpolicybasisareprovidedfortheauditofannualaccountingstatementsofcertifiedpublicaccountants.

Existingproblems.

Itisself-evidentthatthechangeofaccountingtreatmentinthepreviousyear'sprofitandlossadjustmentplaysanactiveroleinstandardizingenterpriseaccountingandstrengtheningaccountingsupervision.Buttherearecertainproblems:

.

Theprosandconsofthepreviousyear'sprofitandlossadjustmentaccounting.

First,thelackofappropriatebinding.Ifthetaxconceptisweak,willnotbeincludedinthe"formerannualprofitandlossadjustmentaccount"matters,anddesperatelytotheaccount"plug."".Taxdepartmentinspectionfoundthatthetaxpaid,ifthetaxdepartmentinspectiondidnotfind,then"lucky"pass".Oronlytoadjustthepreviousyear'sprofitsandlossesandreducethecorrespondingincometaxaccountingtreatment,andadjustthepreviousyear'sincomeandtaxincreasescorrespondingincometaxisnotdealtwith,therebyincreasingthedifficultyoftaxinspection.

Second,enterprisesintheinspectionandassessmentofannualoperatingresults,

Itisimpossibletoconsidertheadjustmentofthepreviousannualprofitsandlosses.Oncethepreviousannualprofitandlossadjustmentmatters,thedirecttransferofprofitdistribution"-undistributedprofitaccount,adjustthepreviousannualprofitandlossofprofitorlossoftheamountofprofitorlosscausedbythenotclearawayinthe"profitdistribution-undistributedprofits"account.Asaresult,theprofitabilityandprofitabilityoftheenterprisecannotbeproperlyevaluatedandevaluated.

Third,the"enterpriseaccountingsystem"alsostipulates:

"theadjustmentofthebalancesheetdateaftertheeventoccurs,shouldbelikethebalancesheetitemsduringthesame,makecorrespondingaccountingtreatment,shouldalsoadjusttheaccountingstatementsrelatedtodigitalprojectsatthesametime,including:

（1）theaccountingstatementsofprojectsrelatedtothebalancesheetdatepreparationthenumber;

（2）thebeginningoftherelevantaccountingstatementsforthecurrentprojectnumber;（3）provideacomparisonofaccountingstatements,butalsoshouldadjusttherelevantaccountingstatementsofthepreviousyear;（4）aftertheadjustment,ifitinvolvesthecontentofaccountingstatements,itshalladjusttheaccountingstatementsrelatedtothenumberoftheitem".Theimplementationoftheaboveprovisionsatleasthasthefollowingdrawbacks:

oneistoadjustthebeginningofcurrentaccountingstatementsrelatedtotheproject,butalsoadjustthecomparativeaccountingstatementsrelatedtotheprojectlastyear,sorepeatedoperationwillinevitablyincreasetheworkload;twoistheDepartmentinchargeoftheenterpriseaccountingstatementsshallbereportedtimelysummaryreport,andaffiliatedenterprisestheadjustmentofthepreviousyearincomemattersmaynotatthesametime.Ifyoureceiveaunit,thatis,adjustthesummaryreportonce,thebeginningoftheconsolidatedstatementswillchangefrequently.Iftheyear-endaccountsonceadjusted,itcannotreflectthepreviousannualprofitandlossadjustmentchanges;threeistheusersofaccountingreportshouldbereadbeforetheadjustmentofaccountingreports,andreviewtheadjustedaccountingreport,thusincreasingthedifficultyofthedecision-makingofusersofaccountingreport.

Therefore,theauthorthinksthatstillshouldbeinaccordancewiththe"InterimProvisionsoftheMinistryoffinanceaccountingtreatmentofcorporateincometax"（94）theprovisionsofaccountingNo.twenty-fifthdocument,"prioryearadjustment'accountsasadebitamountofdollarsmorethanthepreviousyear,reflecttheenterpriseincome,lessexpenses,andadjusttheannualprofitandlossamountofcredit;theamountofthepreviousyear,reflectingthelessaccruedincome,morecost,andadjusttheamountoftheannualprofitandloss",and"duetotheadjustmentofprioryearincomeandpayincometax,theincometaxshallbeincludedinthecalculationofprofitandloss,thefinalpurposeofbalancetotheundergraduate'profitsthisyear'subject"and"inthepreviousyearprofitandlossadjustmentsubjectshavebeentaxedprofits,profits,taxrebatehasnoprofitandnotaxprofitoffouradetailedaccount.Attheendoftheperiod,thebalanceofthefourdetailedaccountswillbetransferredtothecurrentprofitaccount.Thereisnobalance.However,whencalculatingtaxableincome,inadditionto"norefundprofits"and"nontaxableprofits",the"taxrefundprofits"or"taxableprofits"shallbeaddedorreducedtotaxableincome.Incarryingoutannualinspectionandassessment,theenterprisemay,inaddition,subtractorsubtractthetotalprofitsfromthepreviousyear'sprofits,andeliminatetheadjustmentfactorsofthepreviousyear'sprofitsandlosses.Inaddition,themaincontentsoftheadjustmentoftheprofitandlossofthepreviousyearandtheextentoftheinfluenceontheprofitsandlossesofthecurrentperiodshallbeaddedtothenotesintheaccountingstatementsorsupplementarymaterialsintheincomestatement.Throughtheimprovement,notonlyincreasedthepreviousannualprofitandlossadjustmenttransparency,correctlyevaluationlevelofcorporateearningsandprofitabilityforthetaxandaccountingsupervision,andimproveworkefficiency,convenientforusersofaccountingreportthecorrectdecision.

"Inthepastyearincomeadjustment"accountingenterprisesthisyearoccurredbeforetheannualadjustmentmatters,includingenterprisesneedtoadjusttheannualprofitandlossreportoccurredbetweenexportreportsandapprovetheannualbalancesheettothefinancialreport,andthisyearthepreviousyearofsignificantaccountingerrors.Inthenewaccountingsystem,thesubjectbelongstoprofitandlosssubjects.

Thenewaccountingsystemprov