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1.对以前年度损益调整的两种观念“本期经营观念”认为,列入本期损益表中的损益仅应包括本期正常经营活动产生的利润,即由本期经营决策产生的交易或事项和可由管理当局控制的价值变动应包括在本期损益中,对非常项目的损益和以前年度调整的损益只能调整留存收益, 不能计入本期损益。这种观念的优点是:(1)以前年度损益调整仅影响期初留存收益,不进入当年的利润总额,使各年度的利润真正具有“本期”属性,便于各期经营成果的对比和预测未来。(2)以前年度损益调整不计入当期利润总额,避免了企业利用调整以前年度损益为名,提前或推后确认利润或亏损,进行盈利操纵。这种观念的缺点是:(1)需要更改本年度提供的前期比较会计信息,使本年度会计报表的年初数或上年数与前期报表的相应项目不一致,这可能会给外部信息使用者造成会计信息不真实、不可靠的感觉。
1. The two concepts of previous year’s profit and loss adjustment “current management concept ” that the profit and loss included in the current profit and loss statement should only include the current normal operating profits, that is, arising from the current business decisions Transactions or events and changes in value that can be controlled by the regulatory authorities should be included in the current profit or loss. Only the retained earnings can be adjusted for profit and loss of extraordinary items and previous years, and can not be included in the current profit or loss. The advantages of this concept are: (1) The previous profit and loss adjustment only affected the retained earnings at the beginning of the year and did not enter the total profit of the year, so that each year’s profit truly had the “current” attribute, which facilitated the comparison of operating results Fortune-telling. (2) The profit and loss adjustment in previous years is not included in the total profit of the current period, which avoids the enterprise from making profits by manipulating profit or loss by adjusting the profit and loss for the previous year in the name of prejudging profits or losses in advance or after deducting. The shortcomings of this concept are: (1) The need to change the previous comparative accounting information provided in the current year so that the number of the beginning or the previous year of the financial statements is inconsistent with the corresponding items in the previous statements, which may cause accounting information to the external users not to Real, unreliable feeling.