企业年终决算经同级财税部门审查,如发现有擅自扩大成本开支范围,提高费用开支标准,提高(或降低)专用基金提取比例,不按规定摊提有关费用,多转或少转商品销售成本,造成虚增虚减利润(或虚减虚增亏损),必须调整上年利润总额(或亏损总额)。但国营商业会计制度规定的上年利润调整,只调整了“应交税金”和“企业留利基金”科目,没有相应调整影响盈亏因素的有关科目,因而,不能清楚地反映上年利润调整的来龙去脉。国营商业会计 The company’s year-end accounts shall be reviewed by the same-level fiscal and taxation departments. If it is found that there are unauthorized expansion of the scope of cost and expenses, the standard of expenses is increased, the extraction ratio of special funds is increased (or reduced), the relevant expenses are not amortized according to regulations, and the cost of multi-turn or less-cost-of-sale is increased. If you inflate your profits (or reduce your inflated losses), you must adjust your total profit (or total loss) in the previous year. However, the profit adjustment for the previous year as stipulated by the state-run commercial accounting system only adjusted the “tax payable” and “corporate profit-making fund” subjects, and did not adjust the relevant subjects that affected the profit and loss factors accordingly. Therefore, it cannot clearly reflect the profit adjustment of the previous year. Ins and outs. State Business Accounting