1、新准则下以前年度损益调整会计科目运用Adjustment of accounting items before and after new guidelines新准则下以前年度损益调整会计科目运用（Adjustment of accounting items before and after new guidelines）The pros and cons of the previous annual profit and loss adjustment.Enterprise accounting system provides: the adjustment increase before
2、the annual income or adjusted to reduce the losses of the previous year matters, and income adjusted to reduce taxes, recorded in the previous annual profit and loss adjustment of subjects credit; adjusted to reduce or adjust the prior year income increase before the annual loss of items and adjuste
3、d to increase the income tax, credited to prior year adjustment accounts as a debit. The credit or debit balance of the previous years income and loss adjustment account entered into the profit distribution undistributed profit account. I plan to pay attention to the advantages and disadvantages of
4、the above accounting treatment, and talk about the superficial understanding of individuals.Change the benefits of the previous years profit and loss adjustments.First of all, standardize the accounting process. Since the Ministry of Finance stipulated in January 1, 1994, the adjustment of the previ
5、ous years profit and loss has been carried out, it has played a positive role in correctly accounting and truly reflecting the business results of enterprises. However, the specific accounting treatment of the adjustment of the previous years profit and loss has not been clearly defined. The account
6、ing personnel of various enterprises have different understanding of the accounting methods of the subject, and their accounting treatment is very inconsistent. If only by the tax department inspection (or with the consent of the tax authorities agreed to adjust the previous annual profit and loss)
7、matters included in the prior year adjustment accounts; some will not only by the tax department inspection and adjustment of prior year income matters, and through self-examination before the adjustment of the annual loss of matters, are included in the previous annual profit and loss adjust accoun
8、ts. The resulting tax returns and tax profits are mixed up. The enterprise accounting system stipulates that as long as the enterprise involves adjustment of the previous years profits and losses, it should be used as a loan (or borrow) note should pay taxes - should pay income tax accounting treatm
9、ent. Thus completely changed the past tax (return) tax profits and non taxable profits, confusing shortcomings.The pros and cons of the previous years profit and loss adjustment accounting.Secondly, easy to operate. Enterprise accounting system not only made specific provisions on the demonstration
10、before the annual profit and loss adjustment matters accounting treatment, and the adjustment of prior year income matters the time limit and accounting contents are clearly stipulated: enterprises in the annual balance sheet items to occur between the financial accounting report reported on the nee
11、d to adjust the annual profit and loss report well, this year the previous year of significant accounting errors adjusted in this account. These accounting treatment, demonstration and specific provisions, accounting for grass-roots enterprises to provide an easy to handle accounting processing mode
12、l. So as to standardize the basic work of accounting and improve work efficiency.Thirdly, the audit has standards. Before the adjustment of the annual profit and loss has not changed, the accounting treatment is very inconsistent. It leads to confusion of the profits and profits of the Levy (refund)
13、 tax, and can not give full play to the function of social accounting supervision. Enterprise accounting system stipulates: enterprises involved in the adjustment of the previous years profits and losses, should be used for loans (or borrow) remember should pay taxes - should pay income tax accounti
14、ng treatment. The audit standards and policy basis are provided for the audit of annual accounting statements of certified public accountants.Existing problems.It is self-evident that the change of accounting treatment in the previous years profit and loss adjustment plays an active role in standard
15、izing enterprise accounting and strengthening accounting supervision. But there are certain problems:.The pros and cons of the previous years profit and loss adjustment accounting.First, the lack of appropriate binding. If the tax concept is weak, will not be included in the former annual profit and
16、 loss adjustment account matters, and desperately to the account plug. Tax department inspection found that the tax paid, if the tax department inspection did not find, then lucky pass. Or only to adjust the previous years profits and losses and reduce the corresponding income tax accounting treatme
17、nt, and adjust the previous years income and tax increases corresponding income tax is not dealt with, thereby increasing the difficulty of tax inspection.Second, enterprises in the inspection and assessment of annual operating results,It is impossible to consider the adjustment of the previous annu
18、al profits and losses. Once the previous annual profit and loss adjustment matters, the direct transfer of profit distribution - undistributed profit account, adjust the previous annual profit and loss of profit or loss of the amount of profit or loss caused by the not clear away in the profit distr
19、ibution - undistributed profits account. As a result, the profitability and profitability of the enterprise can not be properly evaluated and evaluated.Third, the enterprise accounting system also stipulates: the adjustment of the balance sheet date after the event occurs, should be like the balance
20、 sheet items during the same, make corresponding accounting treatment, should also adjust the accounting statements related to digital projects at the same time, including: (1) the accounting statements of projects related to the balance sheet date preparation the number; (2) the beginning of the re
21、levant accounting statements for the current project number; (3) provide a comparison of accounting statements, but also should adjust the relevant accounting statements of the previous year; (4) after the adjustment, if it involves the content of accounting statements, it shall adjust the accountin
22、g statements related to the number of the item. The implementation of the above provisions at least has the following drawbacks: one is to adjust the beginning of current accounting statements related to the project, but also adjust the comparative accounting statements related to the project last y
23、ear, so repeated operation will inevitably increase the workload; two is the Department in charge of the enterprise accounting statements shall be reported timely summary report, and affiliated enterprises the adjustment of the previous year income matters may not at the same time. If you receive a
24、unit, that is, adjust the summary report once, the beginning of the consolidated statements will change frequently. If the year-end accounts once adjusted, it can not reflect the previous annual profit and loss adjustment changes; three is the users of accounting report should be read before the adj
25、ustment of accounting reports, and review the adjusted accounting report, thus increasing the difficulty of the decision-making of users of accounting report.Therefore, the author thinks that still should be in accordance with the Interim Provisions of the Ministry of finance accounting treatment of
26、 corporate income tax (94) the provisions of accounting No. twenty-fifth document, prior year adjustment accounts as a debit amount of dollars more than the previous year, reflect the enterprise income, less expenses, and adjust the annual profit and loss amount of credit; the amount of the previous
27、 year, reflecting the less accrued income, more cost, and adjust the amount of the annual profit and loss, and due to the adjustment of prior year income and pay income tax, the income tax shall be included in the calculation of profit and loss, the final purpose of balance to the undergraduate prof
28、its this year subject and in the previous year profit and loss adjustment subjects have been taxed profits, profits, tax rebate has no profit and no tax profit of four a detailed account. At the end of the period, the balance of the four detailed accounts will be transferred to the current profit ac
29、count. There is no balance. However, when calculating taxable income, in addition to no refund profits and non taxable profits, the tax refund profits or taxable profits shall be added or reduced to taxable income. In carrying out annual inspection and assessment, the enterprise may, in addition, su
30、btract or subtract the total profits from the previous years profits, and eliminate the adjustment factors of the previous years profits and losses. In addition, the main contents of the adjustment of the profit and loss of the previous year and the extent of the influence on the profits and losses
31、of the current period shall be added to the notes in the accounting statements or supplementary materials in the income statement. Through the improvement, not only increased the previous annual profit and loss adjustment transparency, correctly evaluation level of corporate earnings and profitabili
32、ty for the tax and accounting supervision, and improve work efficiency, convenient for users of accounting report the correct decision.In the past year income adjustment accounting enterprises this year occurred before the annual adjustment matters, including enterprises need to adjust the annual profit and loss report occurred between export reports and approve the annual balance sheet to the financial report, and this year the previous year of significant accounting errors. In the new accounting system, the subject belongs to profit and loss subjects.The new accounting system prov
