| 浅谈新企业会计制度下的盘盈盘亏处理 |
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| 引用本文： | 申屠新飞.浅谈新企业会计制度下的盘盈盘亏处理[J].温州职业技术学院学报,2001,1(1):49-51. |
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| 作者姓名： | 申屠新飞 |
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| 作者单位： | 温州职业技术学院,浙江,温州,325027 |
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| 摘 要： | 新企业会计制度要求企业对盘盈盘亏的事项在期末结账前处理完毕，如果在期末结账前尚未批准处理，应在对外提供的财务会计报告中按已批准处理对待。下年度领导批准时，按资产负债表日后事项准则或会计差错更正方法进行处理。
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| 关 键 词： | 企业会计制度 盘盈 盘亏 资产负债表 会计处理 |
| 修稿时间： | 2001年5月17日 |
A Primary Discussion on the Management of the Check loss and Check-profit in the New Accounting System |
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| Shentu xinfei.A Primary Discussion on the Management of the Check loss and Check-profit in the New Accounting System[J].Journal of Wenzhou Vocational & Technical College,2001,1(1):49-51. |
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| Authors: | Shentu xinfei |
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| Abstract: | The new accounting system demands that enterprises should finish the check-profit and check-loss at the end of the accounting cycle.If not approved,it should be treated as having been approved in the financial reports.It will be dealt with as the rule of the aftertime balance sheet or the adjusting way of accounting errors. |
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| Keywords: | Accounting system Check-profit and check-loss Deal with |
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