| 浅析会计差错更正的账务处理及报表调整 |
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| 引用本文： | 王群. 浅析会计差错更正的账务处理及报表调整[J]. 山东行政学院学报, 2005, 0(4): 99-100 |
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| 作者姓名： | 王群 |
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| 作者单位： | 山东大学,山东,济南,250061 |
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| 摘 要： | 会计差错特别是重大差错若不及时、正确地更正,不仅影响会计信息的可靠性,而且可能误导投资者、债权人和其他信息使用者.因此,必须正确运用会计准则进行差错更正的账务处理和报表调整.
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| 关 键 词： | 会计差错更正 账务处理 报表调整 |
| 文章编号： | 1008-3154(2005)04-0099-02 |
| 修稿时间： | 2005-03-26 |
On the Accounting Disposal and Report Form Adjustment of Accountant''''s Error Correction |
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| WANG Qun. On the Accounting Disposal and Report Form Adjustment of Accountant''''s Error Correction[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2005, 0(4): 99-100 |
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| Authors: | WANG Qun |
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| Abstract: | The accountant's Errors should be corrected accurately in time, otherwise it will influence on the reliability of accounting information, and mislead the investors, creditors and other information users. Therefore, accounting rules should be used accurately when correcting accounting errors. |
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| Keywords: | Accounting Error Correction Account Management Adjustment of Report Form |
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