关于征求《政府会计准则制度解释第3号（征求意见稿）》意见的函(8)
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（<FONT size=5>3</FONT></SPAN>）不涉及盈余调整或预算收支调整的事项，调整相关科目。<o:p></o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US>2.</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">调整会计报表和附注相关项目的金额：<o:p></o:p></SPAN></SPAN></FONT></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（<FONT size=5>1</FONT></SPAN>）报告日编制的会计报表相关项目的期末数或（和）本年发生数。<o:p></o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（<FONT size=5>2</FONT></SPAN>）当期编制的会计报表相关项目的期初数或（和）上年数。<o:p></o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（<FONT size=5>3</FONT></SPAN>）经过上述调整后，如果涉及报表附注内容的，还应作出相应调整或说明。<o:p></o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（二）单位在报告日至报告批准报出日之间发现<FONT size=5>7</FONT></SPAN>号准则第十七条所指的“财务舞弊或者差错”，属于报告期间的会计差错或报告期以前期间的非重大会计差错的，应当按照上述（一）中的规定进行会计处理。<o:p></o:p></SPAN></FONT></SPAN></P>
总共10页
[1] [2] [3] [4] [5] [6] [7] 8
[9] [10] 上一页 下一页