谈税务审计后的账务调整

为了真实反映企业财务状况和经营成果,防止新的、重复的错误发生,必须做好税务审计后的账务调整工作,使错账得以真正纠正。对错账的调整,应根据错账事项的所属时期、问题性质以及会计科目处理的要求进行确定。现行会计制度对有关企业日后调账所运用的会计科目做了规定,在税务稽查后调账应依据执行。但是税务审计调账中涉及的一些具体问题应灵活掌握。

In order to reflect the real financial situation and management result and avoid new and repeated mistakes, an enterprise must have the work of adjustment done well after the tax audit to correct those wrong accounting items .This adjustment should be carried out according to its periods ,nature of the problems and the requirements of the wrong accounting items. The present accounting systems specify the adjusting accounting items and should be carried out .Meanwhile, some specific problems should be dealt with flexibly after the audit.