In the chapter of Intermediate Accounting Practice Financial Report, it is pointed out that the column of "Current Amount" reflects the actual amount of each project in this period. If the item name and content of last year's income statement are inconsistent with this year's income statement, the item name and number of last year's income statement should be adjusted according to this year's regulations, and the column of' previous period amount' in the statement should be filled in.
Article 12 in Chapter III of Accounting Standards for Enterprises No.32-Interim Financial Report stipulates that the cumulative number of corresponding items from June 65438+ 10/to the end of the interim period should be filled in the income statement, and the annual income statement should be filled in June 65438+/kloc-0. This should also be the period of the "Current Amount" column in the income statement. For the income statement, the above contents in Accounting, the national unified examination guidance textbook for certified public accountants, and Intermediate Accounting Practice, the national professional and technical qualification examination guidance textbook, refer to the cumulative amount of corresponding items from 65438+ 1 to the end of the same period of last year, and the "previous period amount" refers to the same period of last year.
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Question 2: How to fill in the current amount and the previous amount in the income statement? The current amount refers to all the amounts incurred in the current period, and the previous amount refers to the accumulated amount from the beginning of this year to the last month, but both must be in the same year.
For example, in the income statement of June 20 13, the current amount is all the amounts that occurred from June 20 1 year to June 30, 20 13, while the previous amount is the cumulative amount from June 20 13 to May 3 1 year.
This is what I taught my teacher when I was an intern in an accounting company. This method is adopted by all accounting firms where my friend practices.
Question 3: How to understand the current amount and the previous amount in the income statement? How to fill in the current amount and the previous amount in the income statement? Before the promulgation of the new accounting standards, the columns of the income statement were the amount incurred in the current period and the accumulated amount in the current year. After the promulgation of the new standards, the Accounting Standards for Business Enterprises-Application Guide pointed out that the current period and the current period amount are given in the income statement format. In the actual implementation process, the relevant tax authorities require enterprises to fill in the income statement according to the "current amount" and "previous amount" given in the Guide, but the period is not clearly defined or inconsistent. "Current number" includes the cumulative number from the beginning of the year to the end of this month, the number of this month and the degree of this quarter; "Amount of the previous period" shall be filled in with the cumulative amount in the same month at the beginning of the year, the last month of this year, the last quarter of this year and the same month of this year. The tax authorities at all levels accept the profit statements reported by enterprises according to their own understanding periods, and the majority of accountants are at a loss. At present, this confused situation can also be proved by many accountants' questions and different answers on the Internet. Inconsistent understanding and reporting of "current period number" and "previous period number" in the income statement has seriously affected the statistical quality of macro-statistical departments, distorted macro-economic indicators and interfered with macro-economic decision-making, so it is necessary to clarify and unify the period.
According to the Accounting Standards for Business Enterprises No.32-Interim Financial Report. Article 12 of Chapter III stipulates: "Interim accounting measurement shall be based on the beginning of the year to the end of the current period, and the frequency of financial reports shall not affect the measurement of annual results". The method of filling in the income statement in the third section of chapter "Accounting" in the national unified examination guidance textbook for certified public accountants (1) points out: "The figures in the column of' amount in the previous period' in the income statement should be filled in according to the figures listed in the column of' amount in the current period' in the income statement of the previous year. If the item names and contents specified in the previous annual income statement are inconsistent with the current period, the item names and figures in the previous annual income statement shall be adjusted according to the current period, and filled in the column of' previous period amount' in the income statement. " The method of filling in the income statement in the third section of the first chapter of the financial report of the national accounting professional technical qualification examination textbook "Intermediate Accounting Practice" points out that the column of' Current Amount' reflects the actual amount of each project in this period. If the item name and content of last year's income statement are inconsistent with this year's income statement, the item name and number of last year's income statement should be adjusted according to this year's regulations, and the "amount in the previous period" column of the report should be filled in.
Article 12 in Chapter III of Accounting Standards for Enterprises No.32-Interim Financial Report stipulates that the cumulative number of corresponding items from June 65438+ 10/to the end of the interim period should be filled in the income statement, and the annual income statement should be filled in June 65438+/kloc-0. This should also be the period of the "Current Amount" column in the income statement. For the income statement, the above contents in Accounting, the national unified examination guidance textbook for certified public accountants, and Intermediate Accounting Practice, the national professional and technical qualification examination guidance textbook, refer to the cumulative amount of corresponding items from 65438+ 1 to the end of the same period of last year, and the "previous period amount" refers to the same period of last year.
For example, the relevant period amounts of business income items in the income statement of an enterprise are as follows: 800,000 yuan in May 2008, 65,438+1 0/to May 3 1, and 900,000 yuan in June this month, 10/. When reporting the operating income items in the income statement in June 2008, the "current amount" should be 5.2 million yuan and the "previous amount" should be 3.8 million yuan. The advantages of this list are as follows:
First, the "current amount" is filled in according to the cumulative number of enterprises from June 65438+1 October1to the end of this month, which can reflect the cumulative total scale of economic benefit indicators of enterprises from the beginning of the year to the end of this month, and reveal the profit composition through vertical calculation;
Second, by comparing with the "current amount" reported in the previous month or this year, find out the difference of recent profits, thus reflecting the difference of profits in different periods of this year, so as to grasp the business development trend of enterprises this year, reveal the relevant factors affecting the realization of recent profits, and seek advantages and avoid disadvantages;
Third, by comparing the amount of the current period with the amount of the previous period, we can find out the difference between the profit of this year and the profit of the same period of last year, thus reflecting the development trend of the business between years, so as to influence the profit according to this year and last year ... >>
Question 4: How to fill in the monthly income statement? The income statement is designed according to the needs of enterprises, but all the previous amounts are figures that can be compared with the current period. The amount of the current period is accumulated in this year, the amount of the previous period is accumulated in the same period of the current year, the amount of the current period is filled in months, and the amount of the previous period is filled in months.
Question 5: How to understand the current amount and the previous amount in the income statement? The chapter "Accounting", the national unified examination guidance textbook for certified public accountants, points out that the figures in the column of "amount in the previous period" in the income statement should be filled in according to the figures in the column of "amount in the current period" in the income statement of the previous year. If the item names and contents specified in the previous annual income statement are inconsistent with the current period, the item names and figures in the previous annual income statement shall be adjusted according to the current period, and filled in the column of' previous period amount' in the income statement. "
In the chapter of Intermediate Accounting Practice Financial Report, it is pointed out that the column of "Current Amount" reflects the actual amount of each project in this period. If the item name and content of last year's income statement are inconsistent with this year's income statement, the item name and number of last year's income statement should be adjusted according to this year's regulations, and the column of' previous period amount' in the statement should be filled in.
Article 12 of Chapter III of Accounting Standards for Enterprises No.32-Interim Financial Report stipulates that the cumulative number of corresponding items from June 65438+ 10/to the end of the interim period should be filled in the income statement, and the annual income statement should be filled in June 65438+/kloc-0. This should also be the period of the "Current Amount" column in the income statement. For the income statement, the above contents in Accounting, the national unified examination guidance textbook for certified public accountants, and Intermediate Accounting Practice, the national professional and technical qualification examination guidance textbook, refer to the cumulative amount of corresponding items from 65438+ 1 to the end of the same period of last year, and the "previous period amount" refers to the same period of last year.
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Question 6: How to fill in the current amount and the previous amount in the income statement? All items in the income statement should be filled in the columns of "Current Amount" and "Previous Amount". The figures in the column of "amount in the previous period" should be filled in according to the figures in the column of "amount in the current period" in the income statement of last year.
The figures of each period in the column of "Current Amount" shall be filled out according to the amount analysis of relevant subjects except the items of "Basic Earnings per Share" and "Diluted Earnings per Share". Such as "operating income", according to the amount of "main business income" and "other business income" subjects; The "operating cost" item is calculated and filled in according to the amount of the main business cost and other business costs. Other items are filled out according to the analysis of the amount of each subject.
Enterprises should generally take the sum of the credit amounts of the two general ledger accounts "main business income" and "other business income" as the amount of "operating income" in the income statement. When the annual sales return occurs, the "operating income" item should be filled out according to the amount that should be deducted from the main business income of the sales return.
Generally, enterprises should take the sum of the debit amounts of the two general ledger accounts "main business cost" and "other business cost" as the item amount of "operating cost" in the income statement. When the annual sales return occurs, the amount after the cost of the returned goods should be deducted, and the "operating cost" item should be filled in.
An enterprise shall take the balance of the credit amount minus the debit amount in the general ledger account of "gains and losses from changes in fair value" as the item amount of "gains from changes in fair value" in the income statement. After subtraction, it is negative, indicating the loss of fair value change, and it is filled with "1".
Question 7: Income statement of general enterprise financial statement (annual report). The current amount and the previous amount refer to the period. Current Amount = Cumulative Amount of this year. For example, the main business income refers to the credit amount from June 65438+ 10/to June 65438+February 3 1.
Previous amount = cumulative amount of previous contacts.
Question 8: What does the previous amount mean? What does the previous period amount in the monthly income statement mean? 1 The amount incurred in the current period is 1 month to the end of the current month, and the amount incurred in the previous period generally refers to the same period last year.
Fill in a cash flow statement, usually an annual report. The current amount is the data from June 65438+ 10 to September now, and the previous amount is June 65438+ last February. Current amount should be the same as current amount.
3. Does the previous period amount in the income statement refer to the cumulative amount as of last month or the cumulative amount in the same period last year?
Question 9: How to fill in the amount of the previous period in the income statement in the tax return? If you don't need to fill in, just fill in the current amount and the rest will be generated automatically.