UC知道请翻译几段话－财务
来源：百度知道 编辑：UC知道 时间：2024/05/26 00:45:45
Accounting Reversals to Previous Year Accounting Transactions
We have recently received clear guidance that corrections to previous year transactions should be processed aginst the account the original transaction was made and not to automatically process the correction to Period Expense. Please refer to the guidance in bold below.
eg. an over accrued/under accrued rebate needs to be processed against sales
From a U.S. GAAP perspective, all out of period adjustments need to be recorded on the line item that was impacted by the error. For example, if a selling expense entry incorrectly reduced selling expense in a prior period, the current period adjustment would be to increase selling expense. Note - this includes divested businesses.
A minor exception to this apporach is when the original transaction was made to COGS. In this instance, a correction to a previous years COGS transaction needs to be made to MPE (GCOA 5680). A further explanation of
We have recently received clear guidance that corrections to previous year transactions should be processed aginst the account the original transaction was made and not to automatically process the correction to Period Expense. Please refer to the guidance in bold below.
eg. an over accrued/under accrued rebate needs to be processed against sales
From a U.S. GAAP perspective, all out of period adjustments need to be recorded on the line item that was impacted by the error. For example, if a selling expense entry incorrectly reduced selling expense in a prior period, the current period adjustment would be to increase selling expense. Note - this includes divested businesses.
A minor exception to this apporach is when the original transaction was made to COGS. In this instance, a correction to a previous years COGS transaction needs to be made to MPE (GCOA 5680). A further explanation of
对以前年度会计交易的反转处理
.......(之前翻译给过你了)
美国公认会计准则的观点,所有对逾期交易事项的调整须调整在当期.
如: 如果前期销售费用少计了,本期调整,应增加当期销售费用.
唯一的例外情况是对于生产成本核算部分.在这种情况下,对以前年度生产成本的调整应调整当期材料成本.
关于这种处理方法的进一步解释参见下面的粗体部分.
对以前年度成本的调整应该反应在生产制造当期,因为材料成本和生产成本最终都会体现在利润表中产成品的成本很其他制造成本里.调整材料成本部分可以保证当期毛利计算的合理性.
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