年度损益调整

浅议以前年度损益调整的会计处理

Discussion on Accounting Processing of the Prior-period Adjustments

调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。

The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac - count that was misstated .

若有对以前年度损益调整致使期初未分配利润变动的情况，应对变动内容、变动原因、依据和影响做出说明。

If there is a change of undistributed profits at the beginning of the period arisen from prior year profits and losses adjustment , content of fluctuation , reason of fluctuation , basis and impact shall be stated .

该损益帐目表明子上次资产负债表以来已经发生的变动。调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。

The profit and loss account show the movements which have take place since the last balance sheet . The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac - count that was misstated .

笔者认为，在本年度利润分配表中单列一项以前年度损益调整项目来处理此余额更为合适。

Each of the two methods of treating the remainder of this heading has advantages and disadvantages , and as a proper way , it is suggested that the item for previous annual profit and loss adjustment ' be set up in the annual profit distribution table .