问题已解决
@小天老師,選項(xiàng)B,調(diào)整的是資產(chǎn)負(fù)債表日的相關(guān)項(xiàng)目嗎?一般調(diào)整的是報(bào)告年度期初數(shù)
FAILED
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親愛的您好,是調(diào)負(fù)債表相關(guān)項(xiàng)目,比如報(bào)告年度或以前年度銷售的商品,在年度財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出前退回,應(yīng)沖減報(bào)告年度的營(yíng)業(yè)收入、營(yíng)業(yè)成本以及相關(guān)的稅金,而不是去改負(fù)債表的期初數(shù)。您說這個(gè)調(diào)整報(bào)表年度期初數(shù)不是日后事項(xiàng):審計(jì)出了審計(jì)報(bào)告以后,未審報(bào)表根據(jù)調(diào)整分錄調(diào)整為已審報(bào)表,就是把期初未審調(diào)整成已審,比如審計(jì)師對(duì)我們的報(bào)表進(jìn)行折舊按稅法進(jìn)行的調(diào)整。
2023 06/20 08:59
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/20 09:06
前期差錯(cuò)調(diào)報(bào)表和資產(chǎn)負(fù)債表日后調(diào)整事項(xiàng)調(diào)報(bào)表,我都搞不懂,幫我說一下這兩個(gè)都是怎么調(diào)呢?
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/20 09:25
您好啊,1.前期差錯(cuò)更正后報(bào)表,原則上,前期差錯(cuò)更正后應(yīng)該調(diào)整報(bào)表期初數(shù)。
2.資產(chǎn)負(fù)債表日后調(diào)整報(bào)告年度相應(yīng)資產(chǎn)負(fù)債科目,損益調(diào)整到期末所有者權(quán)益的“未分配利潤(rùn)”
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/20 11:24
還有會(huì)計(jì)政策變更,也涉及調(diào)表,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/20 11:25
這個(gè)是期初留存收益吧?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/20 11:26
放在一起比較一下,最近學(xué)了好幾個(gè)變更的
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/20 11:52
親愛的您好,會(huì)計(jì)政策變更是調(diào)整變更當(dāng)年資產(chǎn)負(fù)債表相關(guān)項(xiàng)目的年初數(shù)。
各個(gè)方法比較這個(gè)我水平不夠,不好意思啊,我不會(huì)不能亂總結(jié)誤導(dǎo)您
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/20 11:53
好的,沒事
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/20 11:55
親愛的,祝您生活愉快!
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