中期财务报告中会计差错处理之我见

The Viewpoint on the Adjustment of Accounting Mistakes in Mid-term Financial Report

由于中期财务报告的报表格式、内容及编报时间等方面与年报不同,因此中期财务报告中的会计差错处理与年度财务报告中的会计差错处理会发生一些变化。根据会计差错发生及发现的时间不同,详细说明中期财务报告中会计差错处理的具体操作。

The differences in format, content and reporting time between the mid-term financial report and the yearly financial report give some reasons on the different measures to adjust the accounting mistakes. The article focus its attention on the steps in detail of how to make it.