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）

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1、新准则下以前年度损益调整会计科目运用（Adjustmentofaccountingitemsbeforeandafternewguidelines）Theprosandconsofthepreviousannualprofitandlossadjustment."Enterpriseaccountingsystem"provides:"theadjustmentincreasebeforetheannualincomeoradjustedtoreducethelossesofthepreviou

2、syearmatters,andincomeadjustedtoreducetaxes,'recordedinthepreviousannualprofitandlossadjustmentofsubjects'credit;adjustedtoreduceoradjusttheprioryearincomeincreasebeforetheannuallossofitemsandadjustedtoincreasetheincometax,creditedto'prioryearadjustm

3、ent'accountsasadebit.Thecreditordebitbalanceofthe'previousyear'sincomeandlossadjustment'accountenteredintothe'profitdistributionundistributedprofit'account".Iplantopayattentiontotheadvantagesanddisadvantagesoftheaboveaccountingtreatment,andtalkaboutt

4、hesuperficialunderstandingofindividuals.Changethebenefitsofthepreviousyear'sprofitandlossadjustments.Firstofall,standardizetheaccountingprocess.SincetheMinistryofFinancestipulatedinJanuary1,1994,"theadjustmentofthepreviousyear'sprofitandloss"hasbeenc

5、arriedout,ithasplayedapositiveroleincorrectlyaccountingandtrulyreflectingthebusinessresultsofenterprises.However,thespecificaccountingtreatmentoftheadjustmentofthepreviousyear'sprofitandlosshasnotbeenclearlydefined.Theaccountingpersonnelofvariousente

6、rpriseshavedifferentunderstandingoftheaccountingmethodsofthesubject,andtheiraccountingtreatmentisveryinconsistent.Ifonlybythetaxdepartmentinspection(orwiththeconsentofthetaxauthoritiesagreedtoadjustthepreviousannualprofitandloss)mattersincludedinthep

7、rioryearadjustment"accounts;somewillnotonlybythetaxdepartmentinspectionandadjustmentofprioryearincomematters,andthroughself-examinationbeforetheadjustmentoftheannuallossofmatters,areincludedinthepreviousannualprofitandloss"adjustaccounts.Theresulting

8、taxreturnsandtaxprofitsaremixedup.Theenterpriseaccountingsystemstipulatesthataslongastheenterpriseinvolvesadjustmentofthepreviousyear'sprofitsandlosses,itshouldbeusedasaloan(orborrow)note"shouldpaytaxes-shouldpayincometax"accountingtreatment.Thuscomp