问题已解决
會(huì)計(jì)政策變更、前期差錯(cuò)更正和資產(chǎn)負(fù)債表日后調(diào)整事項(xiàng),這三種情況下報(bào)表都怎么調(diào)整,哪位老師給總結(jié)一下,謝謝!
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(1)會(huì)計(jì)政策變更:追溯調(diào)賬時(shí),資產(chǎn)、負(fù)債等類(lèi)別的科目正常寫(xiě),損益類(lèi)科目換成“利潤(rùn)分配—未分配利潤(rùn)”科目追溯調(diào)表時(shí),資產(chǎn)負(fù)債表調(diào)變更年度的年初數(shù),利潤(rùn)表調(diào)變更年度的上年數(shù)(2)前期重大差錯(cuò)更正:追溯調(diào)賬時(shí),資產(chǎn)、負(fù)債等類(lèi)別的科目正常寫(xiě),損益類(lèi)科目換成“以前年度損益調(diào)整”科目追溯調(diào)表時(shí),資產(chǎn)負(fù)債表調(diào)當(dāng)年的年初數(shù),利潤(rùn)表調(diào)上年數(shù)(3)資產(chǎn)負(fù)債表日后事項(xiàng)中的調(diào)整事項(xiàng):追溯調(diào)賬時(shí),資產(chǎn)、負(fù)債等類(lèi)別的科目正常寫(xiě),損益類(lèi)科目換成“以前年度損益調(diào)整”科目追溯調(diào)表時(shí),資產(chǎn)負(fù)債表調(diào)報(bào)告年度期末數(shù),利潤(rùn)表調(diào)報(bào)告年度當(dāng)年數(shù)
2023 06/20 11:36
![](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 11:43
變更年度,當(dāng)年度,報(bào)告年度,請(qǐng)幫我舉個(gè)例子說(shuō)明一下,謝謝!
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/20 11:47
跨年度的用以前年度損益調(diào)整
![](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 11:49
用科目我懂,調(diào)報(bào)表我就蒙了
![](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 11:50
調(diào)哪年的表,一做題就蒙圈
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/20 11:56
在今年做分錄調(diào)整就可以了
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