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分析了近年来各种规定对以前年度损益调整的处理方法 ,指出了其存在的弊端 ,并对《股份有限公司会计制度》所规定的处理方法进行了评价 ,提出了以前年度损益调整帐务处理的改进意见。
This article analyzes the treatment methods of various regulations in recent years, and points out its shortcomings. It also evaluates the processing methods stipulated in the “Accounting System for Stock Company Limited”, and puts forward the accounting treatment of profit and loss adjustment in previous years Suggestions for improvement.