论中期财务报告会计处理的特殊性

On Specialty of Accounting Process of Interim Financial Report

中期财务报告由于其报告期间位于一个完整的会计年度内 ,某些会计事项的处理面临与年度财务报告不同的特殊问题。本文从编制中期财务报告的理论基础———独立观和一体观以及中外比较的角度对中期收益、资产减值损失、存货、所得税等会计事项处理的特殊性进行了探讨 ,对我国《企业会计准则———中期财务报告》的进一步完善提出建议。

The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year. The author has investigated the specialty of the accounting process of interim income, interim loss of assets devaluation, interim inventories and interim income taxes from both the discrete and integral view and compared the difference betweeen China and other countries. At last, the author is trying to make a suggestion on the completing 《Accounting Standard for Business Enterprises--Interim Financial Reporting》.