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zi chan fu zhai biao ri hou diao zheng shi xiang ji hui ji cha cuo geng zheng she ji de xian jin liu liang biao bian zhi wen ti
Author(s): 
Pages: 26-27
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  现金流量表编制会计差错更正资产负债表日补充资料调整事项现金流量净额留存收益坏账准备累计折旧主表;
Abstract: 一、资产负债表日后调整事项的现金流量表补充资料编制问题资产负债表日后调整事项如果涉及损益或其会计处理涉及现金流量表补充资料“净利润”有关调节项目的所属科目,则这类调整事项不仅涉及对资产负债表日已编制的现金流量表补充资料的调整,还将涉及调整事项处理当年的现金流量表补充资料的编制。如对《企业会计准则———资产负债表日后事项》指南中例1甲企业补提坏账准备31900元这一资产负债表日后调整事项的会计处理,将使上年度的净利润减少21373元,使现金流量表补充资料属于“计提的资产减值准备”项目中的“坏账准备”科目贷方增加31900元,使属于“经营性应付项目的增加(减:减少)”项目中的“应交税金”科目借方增
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