2. The header is not the company name and cannot be reimbursed.
Annual profit and loss adjustment before 3.690 1
First, this account accounts for the events that occurred this year to adjust the profit and loss of the previous year and the matters related to the adjustment of the profit and loss of the previous year.
Matters that need to be adjusted between the balance sheet date and the financial report approval date are also accounted for in this account.
II. Main accounting treatment of profit and loss adjustment in previous years
(a) enterprises adjust the previous year to increase profits or reduce losses, debit the relevant subjects, credited to the subject; Adjust and reduce the profit of previous years or increase the loss of previous years, debit the subject and credit the relevant subjects.
(two) the income tax expenses increased due to the previous annual profit and loss adjustment, debit the subject, and credit the subject of "tax payable-income tax payable"; Due to the previous year's profit and loss adjustment to reduce income tax expenses, debit the subject of "tax payable-income tax payable" and credit this subject.
(three) after the above adjustments, the balance of undergraduate projects should be transferred to the "profit distribution-undistributed profits" subject. If the account is a credit balance, debit the account and credit the account of Profit Distribution-Undistributed Profit; If it is a debit balance, make the opposite accounting entry.
Three, this course should be carried forward without balance.