损益调整

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 .

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 .

传统的存贷款政策、落后的金融市场、利息损益调整的被动局面以及在国际金融业务中风险意识淡薄等原因，严重影响我国商业银行的经营效益，同时也带来巨大的经营风险。

The operational effectiveness of our commercial bank is influenced by the traditional deposit policy , outmoded financial market , fluctuation of the interest regulation and the weak risk consciousness of the international financial business , and the operational risk is coming along with it .

按现行会计准则，开办费在开始经营当月直接计入当月损益，不用调整所得税。

Press active accounting standard , organization expenses is beginning to manage direct that month plan into that month increase and decrease , need not adjust income tax .

所谓财务重述，是指公司对以前会计期间损益进行追溯调整，并重新披露的会计处理方法。

The financial restatement is an accounting method for tracing back to adjust and re-publishing to the profit and loss of a company in the past accounting period .

被套期项目因被套期风险形成的利得或损失应当计入当期损益，同时调整被套期项目的账面价值。

The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time .

再进一步基于不完全契约理论和有效市场理论分析以非经常性损益为主要手段的盈余管理的动机，以及经过非经常性损益调整之后的盈余对于上市公司股价产生影响的原因及本质。

Then , based on the incomplete contracting theory and efficient market theory , analyze the motivations of earnings management by nonrecurring items as the main means and the cause and nature of surpluses after non-recurring adjustment having an impact on shares of listed companies .

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 .