貨幣資金和應收項目(英文)(ppt 71頁)

第六章 貨幣資金和應收項目
Changes in Accounting Methods, etc.
Accounting policies
Accounting estimations
Accounting errors
How to account for the changes in accounting policies and estimations
How to correct accounting errors: significant or not
retrospective application: changes in accounting policies, significant accounting errors, and the abuse of changes in accounting estimation
prospective application: changes in accounting estimations, insignificant accounting errors

Changes in Accounting Methods, etc.
Suppose, 2002年6月發現2001年有一筆銷售未入帳，款項尚未收到，售價為
10,000,000，銷售成本為 8,500,000，無稅收等其他影響因素
2001年若進行會計處理，應該如下：
（1）Dr. Accounts Receivable 10,000,000
Cr. Sales Revenue 10,000,000
（2）Dr. Cost of G.S. 8,500,000
Cr. Inventory 8,500,000
（3）Dr. Sales Revenue 10,000,000
Cr. Cost of G.S. 8,500,000
Income Summary 1,500,000
（4）Dr. Income Summary 1,500,000
Cr. Retained Earnings 1,500,000
2002年發現，作為重大會計差錯進行更正，追溯調整：
Dr. Accounts Receivable 10,000,000
Cr. Inventory 8,500,000
Retained Earnings 1,500,000

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