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xiao yi yi qian nian du sun yi diao zheng
Author(s): 
Pages: 43
Year: Issue:  18
Journal: Finance and Accounting Monthly

Keyword:  未分配利润本年利润利润分配表以前年度损益应交所得税调整事项行业会计制度账户余额年度会计报表应交税金;
Abstract: 一、关于“以前年度损益调整”的账务处理按照行业会计制度规定,如果企业需要调增(减)以前年度利润,借(贷)记有关科目;贷(借)记“以前年度损益调整”科目。期末时,将“以前年度损益调整”科目的余额转入“本年利润”科目。按照《企业会计制度》规定,如果企业需要调增(减)以前年度利润,也是借(贷)记有关科目;贷(借)记“以前年度损益调整”科目。相应调增(减)所得税,借(贷)记“以前年度损益调整”科目;贷(借)记“应交税金———应交所得税”科目。经过上述调整后,将“以前年度损益调整”科目的余额转入“利润分配———未分配利润”科目。上述两种账务处理都通过“以前年度损益调整”科目进行核算,但笔者认为,后一种账
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