账项调整会计处理的理解、应用及难点分析  

Understanding,Application & Analysis of Difficulties in Accounting Adjustment

作　　者：许志珍[1] 曹重贤[2] 

机构地区：[1]太原科技大学,山西太原030024 [2]山西省审计厅,山西太原030001

出　　处：《山西经济管理干部学院学报》2012年第1期70-73,共4页Journal of Shanxi Institute of Economic Management

基　　金：山西省教育科学规划项目(项目编号:GH-06030)的阶段性成果

摘　　要：账项调整作为对会计账簿记录有关账项进行必要调整的一种会计处理方法,在制造业企业和商品流通企业被经常应用,目的是为了正确地分期计算损益和考核各会计期间的经营成果。本文结合笔者多年从事会计教学和审计工作的实践,就在账项调整会计处理过程中正确理解账项调整以及如何应用做了详细阐述,并就账项调整在理解和应用过程中的难点进行了分析。It is often applied that accounting adjustment is regarded as a processing method of necessary adjustment related to accounting in manufacturing and circulating of commodities enterprise,the purpose of which is to correct the profits and losses of the calculation and evaluation stages during each accounting of the operation result.As an experienced person in the practice of accounting teaching and audit,the author aims to elaborate in detail and correctly analyze the accounting adjustment and difficulties in accounting adjustment.

关 键 词：账项调整 理解 应用 难点分析 

分 类 号：F234.5[经济管理—会计学]