对固定资产盘盈作为前期差错更正的思考

Reflection on Fixed Assets Inventory Surplus as a Way to Correct Prior Errors

现行《企业会计准则》规定固定资产盘盈作为前期差错更正的会计处理方法,可能存在业务性质与实际情况不符等问题。确定固定资产盘盈的会计处理方法应该考虑盘盈的原因、盘盈事项的重要性及其发生的会计期间、前期应纳税所得额情况和所得税汇算清缴日期等因素。

＂Accounting Criteria for Enterprises No. 28 Accounting Policies, Changes in Accounting Estimates and Error Correction Criteria＂ issued by the Ministry of Finance in 2006 requires fixed assets inventory surplus as a account- ing way to correct prior errors, which may have some discrepancies between the nature of the business and the actual sit- uation. Accounting way to determine fixed assets inventory surplus should consider many elements including reasons for fix assets inventory surplus, the importance for inventory surplus items, the period of accountancy, the amount of earlier taxable income and the date of tax income final settlement