财务报告批准报出日前后调整事项会计处理解析
发布时间：2018-11-07 14:49
【摘要】：正一、会计业务核算中调整更正事项的分类会计核算的实务操作中,常出现已填制的会计凭证、已经登记的账簿甚至已编制报表中存在着需更正调整的事项(以下简称差错)。产生差错的可能原因多种多样,有些是会计人员操作不当形成的差错,如科目归类错误,记录方向错误、数据计算填制错误、漏记或多记等等;有些是业务变化后原有记录已不符合现有事实的客观原因形成的,如销售退回、财产盘盈盘亏、债务人
[Abstract]:First, in the practical operation of adjusting the corrected items in the accounting business accounting, there are often the accounting vouchers that have been filled in, and there are some items (hereinafter referred to as errors) that need to be corrected in the registered account books and even in the preparation of the financial statements (hereinafter referred to as errors). The possible causes of errors are various, some of them are errors caused by improper operation of accountants, such as wrong classification of subjects, errors in recording direction, errors in data calculation and filling, omissions or multiple entries, and so on; Some are formed by the objective reason that the original record is not in accordance with the existing facts after the change of business, such as the return of sales, the profit and loss of property, the debto
【作者单位】： 杭州职业技术学院;
【分类号】：F233
，
本文编号：2316696
[Abstract]:First, in the practical operation of adjusting the corrected items in the accounting business accounting, there are often the accounting vouchers that have been filled in, and there are some items (hereinafter referred to as errors) that need to be corrected in the registered account books and even in the preparation of the financial statements (hereinafter referred to as errors). The possible causes of errors are various, some of them are errors caused by improper operation of accountants, such as wrong classification of subjects, errors in recording direction, errors in data calculation and filling, omissions or multiple entries, and so on; Some are formed by the objective reason that the original record is not in accordance with the existing facts after the change of business, such as the return of sales, the profit and loss of property, the debto
【作者单位】： 杭州职业技术学院;
【分类号】：F233
，
本文编号：2316696
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