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1、學(xué)士學(xué)位畢業(yè)論文會(huì)計(jì)調(diào)整事項(xiàng)的會(huì)計(jì)處理原則與方法研究學(xué)號(hào):學(xué)生姓名：指導(dǎo)教師：所在學(xué)院：會(huì)計(jì)學(xué)院專業(yè)：會(huì)計(jì)學(xué)中國(guó)·大慶2014年5月摘要：會(huì)計(jì)調(diào)整是指企業(yè)對(duì)原來(lái)采用的會(huì)計(jì)政策、會(huì)計(jì)估計(jì)、發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)以及發(fā)現(xiàn)的資產(chǎn)負(fù)債表日后事項(xiàng)所做的調(diào)整。正確核算會(huì)計(jì)調(diào)整事項(xiàng)，對(duì)于保證會(huì)計(jì)信息質(zhì)量具有重要意義。但是，由于調(diào)整事項(xiàng)的內(nèi)容、含義不同，變更原因復(fù)雜，會(huì)計(jì)處理方法不一致等原因，相關(guān)會(huì)計(jì)實(shí)踐中問(wèn)題層出不窮，因此，加強(qiáng)對(duì)會(huì)計(jì)調(diào)整事項(xiàng)的研究十分必要。本文從會(huì)計(jì)調(diào)整和會(huì)計(jì)調(diào)整事項(xiàng)的概念入手，在對(duì)會(huì)計(jì)調(diào)整事項(xiàng)內(nèi)容進(jìn)行闡述的基礎(chǔ)上，對(duì)會(huì)計(jì)調(diào)整事項(xiàng)的會(huì)計(jì)處理原則和會(huì)計(jì)處理方法進(jìn)行了深入分析，并針對(duì)目前我國(guó)處
2、理會(huì)計(jì)調(diào)整事項(xiàng)時(shí)應(yīng)注意的問(wèn)題提出了相應(yīng)的改進(jìn)建議，以期為指導(dǎo)我國(guó)相關(guān)的會(huì)計(jì)實(shí)踐提供理論指導(dǎo)與支持。關(guān)鍵詞：會(huì)計(jì)調(diào)整事項(xiàng)；會(huì)計(jì)處理原則；會(huì)計(jì)處理方法；建議Abstract:Accountingadjustmentreferstotheoriginaluseoftheaccountingpoliciesandaccountingestimates,adjustmentsmadetofutureeventsandthediscoveryofaccountingerrorsfoundinthebalancesheet.Properaccountingaccountingadjustment,t
3、oguaranteethequalityofaccountinginformationisimportant.However,duetotheadjustmentofthecontentmatter,themeaningisdifferent,changethecomplexcauses,inconsistentaccountingtreatmentforotherreasons,therelevantaccountingpracticeproblemsemerge,therefore,tostrengthenresearchonaccountingadjustmentisnecess
4、ary.Inthispaper,theconceptofaccountingadjustmentsandaccountingadjustmenttostart,onthebasisofaccountingadjustmentelaborateonthecontentoftheaccountingprinciplesandtheaccountingtreatmentofaccountingadjustmentofin-depthanalysisandourprocessingtimeaccountingadjustmentforthecurrentshouldbenotedthatthe
5、issuesraisedcorrespondingrecommendationsforimprovementinordertoprovidetheoreticalguidanceandsupportasguidancerelatedtoaccountingpracticesinChina.Keywords:Accountingadjustments;Accountingprinciples;Accountingtreatment;ProposalII目錄1緒論11.1論文研究的理論意義與應(yīng)用價(jià)值11.2國(guó)內(nèi)外研究現(xiàn)狀11.2.1國(guó)外研究現(xiàn)狀31.2.2國(guó)內(nèi)研究現(xiàn)狀41.3論文研究的主要
6、內(nèi)容與擬解決的關(guān)鍵問(wèn)題52會(huì)計(jì)調(diào)整事項(xiàng)概述62.1會(huì)計(jì)調(diào)整的概念62.2會(huì)計(jì)調(diào)整事項(xiàng)的主要內(nèi)容63會(huì)計(jì)調(diào)整事項(xiàng)的會(huì)計(jì)處理原則分析73.1會(huì)計(jì)政策變更事項(xiàng)的調(diào)整處理原則73.2會(huì)計(jì)估計(jì)變更的會(huì)計(jì)處理原則83.3會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理原則83.4資產(chǎn)負(fù)債表日后事項(xiàng)的會(huì)計(jì)處理原則84會(huì)計(jì)調(diào)整事項(xiàng)的會(huì)計(jì)處理方法分析94.1會(huì)計(jì)政策變更事項(xiàng)的會(huì)計(jì)處理方法94.1.1追溯調(diào)整法94.1.2未來(lái)適用法104.2會(huì)計(jì)估計(jì)變更事項(xiàng)的會(huì)計(jì)處理方法114.2.1會(huì)計(jì)估計(jì)變更影響變更當(dāng)期114.2.2會(huì)計(jì)估計(jì)變更同時(shí)影響未來(lái)期間114.3會(huì)計(jì)差錯(cuò)更正事項(xiàng)的會(huì)計(jì)處理方法124.3.1屬于本期的會(huì)計(jì)差錯(cuò)124.3
7、.2屬于以前年度的非重大會(huì)計(jì)差錯(cuò)134.3.3屬于以前年度的重大會(huì)計(jì)差錯(cuò)134.4資產(chǎn)負(fù)債表日后事項(xiàng)的會(huì)計(jì)處理方法134.4.1調(diào)整事項(xiàng)的會(huì)計(jì)處理134.4.2非調(diào)整事項(xiàng)的會(huì)計(jì)處理14II5處理會(huì)計(jì)調(diào)整事項(xiàng)時(shí)應(yīng)注意的問(wèn)題及改進(jìn)建議145.1會(huì)計(jì)調(diào)整事項(xiàng)的會(huì)計(jì)處理中應(yīng)注意的問(wèn)題145.2改進(jìn)我國(guó)會(huì)計(jì)調(diào)整事項(xiàng)處理的建議155.2.1套期保值工具的公允價(jià)值變動(dòng)應(yīng)計(jì)入當(dāng)期損益155.2.2對(duì)被套期保值項(xiàng)目賬面價(jià)值進(jìn)行調(diào)整155.3企業(yè)要重視會(huì)計(jì)調(diào)整的相
