以前年度损益调整的会计处理浅论

该文提出了因前期会计差错、会计政策变更或资产负债表日后事项进一步确认而引起的须对以前年度损益进行调整的会计事项，在处理方法上，可采取设立“以前年度损益调整”科目的方法，在对此科目余额的处理上有两种观点：本期营业观和损益满计观，二者在我国现行的会计实务中均有体现，各有其优缺点。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。

On the Financial Treatment of Previous Annual Profit and Loss Adjustment

Three accounting cases in which the previous annual profit and loss is needed to be adjusted are discribed. These cases are resulted from accountant errors, accounting policy change and the further affirmation for the future items in the statement of assets and liabilities. To handle the problem, the heading in an account book of "adjustment for previous annual profit and loss" should be set up. 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.