浅议以前年度损益调整的会计处理

Discussion on Accounting Processing of the Prior-period Adjustments

提出了因前期会计差错、会计政策变更或资产负债表日后事项进一步确认而引起的须对以前年度损益进行调整的会计事项,处理方法。认为在本年度利润分配表中单列一项“以前年度损益调整项目”来处理余额更为合适。

This article puts forward the accounting proceedings, which are caused by further confirmation to the prior- period accounting mistakes, the change of the accounting policy or the subsequent events of the balance sheet, and must be adjusted to the prior-period profit and loss. Two methods are used in our current accounting practice, and all have their own merits and disadvantages. So the more acceptable that the 'prior-period adjustments 'subject is listed by itself in the profit distribution statement.