浅析会计差错更正的账务处理及报表调整

On the Accounting Disposal and Report Form Adjustment of Accountant's Error Correction

会计差错特别是重大差错若不及时、正确地更正,不仅影响会计信息的可靠性,而且可能误导投资者、债权人和其他信息使用者。因此,必须正确运用会计准则进行差错更正的账务处理和报表调整。

The accountant's Errors should be corrected accurately in time, otherwise it will influence on the reliability of accounting information, and mislead the investors, creditors and other information users. Therefore, accounting rules should be used accurately when correcting accounting errors.