货币资金和应收项目(英文)(ppt 71页)

第六章 货币资金和应收项目
Changes in Accounting Methods, etc.
Accounting policies
Accounting estimations
Accounting errors
How to account for the changes in accounting policies and estimations
How to correct accounting errors: significant or not
retrospective application: changes in accounting policies, significant accounting errors, and the abuse of changes in accounting estimation
prospective application: changes in accounting estimations, insignificant accounting errors

Changes in Accounting Methods, etc.
Suppose, 2002年6月发现2001年有一笔销售未入帐，款项尚未收到，售价为
10,000,000，销售成本为 8,500,000，无税收等其他影响因素
2001年若进行会计处理，应该如下：
（1）Dr. Accounts Receivable 10,000,000
                Cr. Sales Revenue                               10,000,000
（2）Dr. Cost of G.S.                 8,500,000
                Cr. Inventory                                        8,500,000
（3）Dr. Sales Revenue           10,000,000
                Cr. Cost of G.S.                                    8,500,000
                      Income Summary                           1,500,000
（4）Dr. Income Summary        1,500,000
                Cr. Retained Earnings                          1,500,000
       2002年发现，作为重大会计差错进行更正，追溯调整：
Dr. Accounts Receivable          10,000,000
      Cr. Inventory                                                 8,500,000
            Retained Earnings                                    1,500,000

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