第十九章會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正ppt課件

1、第十九章第十九章 會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變卦和過(guò)失更正會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變卦和過(guò)失更正;第一節(jié)第一節(jié) 會(huì)計(jì)政策及其變卦會(huì)計(jì)政策及其變卦一、會(huì)計(jì)規(guī)范一、會(huì)計(jì)規(guī)范會(huì)計(jì)規(guī)范是國(guó)家為了規(guī)范特定時(shí)期企業(yè)的會(huì)計(jì)行為而制定和公布的各種規(guī)那么的總稱。我國(guó)目前是由會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)那么兩部分構(gòu)成，其他國(guó)家的會(huì)計(jì)規(guī)范主要標(biāo)表現(xiàn)為會(huì)計(jì)準(zhǔn)那么。;二、會(huì)計(jì)政策二、會(huì)計(jì)政策一會(huì)計(jì)政策的定義會(huì)計(jì)政策是指企業(yè)在會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告中所采用的原那么、根底和會(huì)計(jì)處置方法。企業(yè)在進(jìn)展會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告時(shí)，必需以會(huì)計(jì)規(guī)范為根據(jù)，結(jié)合本單位的實(shí)踐情況，制定適宜本單位的會(huì)計(jì)政策。會(huì)計(jì)規(guī)范與會(huì)計(jì)政策的關(guān)系是普通與詳細(xì)的關(guān)系。;二會(huì)計(jì)政策的特點(diǎn)

2、1、會(huì)計(jì)政策具有層次性會(huì)計(jì)政策包括原那么、根底和會(huì)計(jì)處置方法三個(gè)層次。原那么：是指企業(yè)會(huì)計(jì)準(zhǔn)那么規(guī)定的、適用于對(duì)買賣或事項(xiàng)進(jìn)展確認(rèn)、計(jì)量和報(bào)告時(shí)所采用的詳細(xì)原那么，屬于會(huì)計(jì)原那么的一部分。會(huì)計(jì)原那么有普通原那么和詳細(xì)原那么之分，;根底：是指企業(yè)在對(duì)買賣或事項(xiàng)時(shí)進(jìn)展會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告時(shí)所采用的計(jì)量根底計(jì)量屬性，包括歷史本錢、重置本錢、可變現(xiàn)凈值、現(xiàn)值和公允價(jià)值等。會(huì)計(jì)處置方法：是指企業(yè)在會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告中按照法律、行政法規(guī)或者國(guó)家一致的會(huì)計(jì)規(guī)范等規(guī)定采用或選擇的、適用于本企業(yè)的詳細(xì)會(huì)計(jì)處置方法。;2、會(huì)計(jì)政策選擇不能超出會(huì)計(jì)規(guī)范的要求企業(yè)在國(guó)家一致的會(huì)計(jì)規(guī)范的范圍內(nèi)，選擇本人的會(huì)計(jì)政策時(shí)，

3、應(yīng)思索謹(jǐn)慎、本質(zhì)重于方式和重要性三個(gè)方面，并且不能超出會(huì)計(jì)規(guī)范所允許選擇的范圍。3、會(huì)計(jì)政策的運(yùn)用該當(dāng)堅(jiān)持前后各期的一致性三會(huì)計(jì)政策的披露企業(yè)應(yīng)在其財(cái)務(wù)報(bào)告中以附注的方式披露所采用的會(huì)計(jì)政策。;三、會(huì)計(jì)政策變卦三、會(huì)計(jì)政策變卦一會(huì)計(jì)政策變卦的定義會(huì)計(jì)政策變卦是指企業(yè)對(duì)一樣的買賣或事項(xiàng)由原來(lái)采用的會(huì)計(jì)政策改用另一會(huì)計(jì)政策的行為。二會(huì)計(jì)政策變卦的條件1、法律或國(guó)家一致的會(huì)計(jì)制度等行政法規(guī)、規(guī)章的要求2、會(huì)計(jì)政策的變卦可以提供更可靠、更相關(guān)的會(huì)計(jì)信息;三確認(rèn)會(huì)計(jì)政策變卦時(shí)應(yīng)留意的問(wèn)題 在確認(rèn)會(huì)計(jì)政策變卦時(shí)，應(yīng)根據(jù)會(huì)計(jì)政策變卦的內(nèi)含去判別，哪些屬于會(huì)計(jì)政策變卦，哪些不屬于會(huì)計(jì)政策變卦。1會(huì)計(jì)政策變卦不

4、等于會(huì)計(jì)政策運(yùn)用錯(cuò)誤2不重要的買賣或事項(xiàng)在不同時(shí)期采用不同的會(huì)計(jì)政策不確以為會(huì)計(jì)政策變卦;四、會(huì)計(jì)政策變卦的會(huì)計(jì)處置方法四、會(huì)計(jì)政策變卦的會(huì)計(jì)處置方法一追溯調(diào)整法1、追溯調(diào)整法的根本原理追溯調(diào)整法是指對(duì)某項(xiàng)買賣或事項(xiàng)變卦會(huì)計(jì)政策，視同該買賣或事項(xiàng)初次發(fā)生時(shí)即采用變卦后的會(huì)計(jì)政策，并以此對(duì)財(cái)務(wù)報(bào)表相關(guān)工程進(jìn)展調(diào)整的方法。;1確定新舊會(huì)計(jì)政策下會(huì)計(jì)處置的差別2調(diào)整賬簿記錄3調(diào)整財(cái)務(wù)報(bào)表相關(guān)工程2、追溯調(diào)整法的運(yùn)用步驟4附注闡明二未來(lái)適用法未來(lái)適用法是指對(duì)某項(xiàng)買賣或事項(xiàng)變卦會(huì)計(jì)政策時(shí)，變卦當(dāng)期和以后各期采用新的會(huì)計(jì)政策進(jìn)展處置，原有的處置結(jié)果不做任何調(diào)整的方法。;五、會(huì)計(jì)政策變卦會(huì)計(jì)處置方法的選擇五

5、、會(huì)計(jì)政策變卦會(huì)計(jì)處置方法的選擇1、法律、行政法規(guī)或者國(guó)家一致的會(huì)計(jì)規(guī)范等要求變卦的，企業(yè)該當(dāng)分別情況進(jìn)展處置。2、會(huì)計(jì)政策變卦可以提供更可靠、更相關(guān)的會(huì)計(jì)信息的青抗下，企業(yè)該當(dāng)采用追溯調(diào)整法進(jìn)展會(huì)計(jì)處置。;3、確定會(huì)計(jì)政策變卦對(duì)列報(bào)前期影響數(shù)不真實(shí)可行的，該當(dāng)從可追溯調(diào)整的最早期間期初開場(chǎng)運(yùn)用變卦后的會(huì)計(jì)政策；在當(dāng)期期初確定會(huì)計(jì)政策變卦對(duì)以前各期累積影響數(shù)不真實(shí)可行的，該當(dāng)采用未來(lái)運(yùn)用法處置。六、會(huì)計(jì)政策變卦的披露六、會(huì)計(jì)政策變卦的披露;1、會(huì)計(jì)政策變卦的性質(zhì)、內(nèi)容和緣由。2、當(dāng)期和各個(gè)列報(bào)前期財(cái)務(wù)報(bào)表中受影響的工程稱號(hào)和調(diào)整金額。3、無(wú)法進(jìn)展追溯調(diào)整的，闡明該現(xiàn)實(shí)和緣由以及開場(chǎng)運(yùn)用變卦后的

6、會(huì)計(jì)政策的時(shí)點(diǎn)、詳細(xì)運(yùn)用情況。;第二節(jié)第二節(jié) 會(huì)計(jì)估計(jì)及其變卦會(huì)計(jì)估計(jì)及其變卦一、會(huì)計(jì)估計(jì)的定義一、會(huì)計(jì)估計(jì)的定義一會(huì)計(jì)估計(jì)的定義會(huì)計(jì)估計(jì)是指企業(yè)對(duì)其結(jié)果不確定的買賣或事項(xiàng)以最近可利用的信息為根底所作的判別。二會(huì)計(jì)估計(jì)的特點(diǎn)1會(huì)計(jì)估計(jì)的存在是由于經(jīng)濟(jì)活動(dòng)中內(nèi)在的不確定性要素的影響2會(huì)計(jì)估計(jì)該當(dāng)以最近可利用的信息或資料為根底;3進(jìn)展會(huì)計(jì)估計(jì)并不會(huì)減弱會(huì)計(jì)核算的可靠性三會(huì)計(jì)估計(jì)的披露該當(dāng)披露重要的會(huì)計(jì)估計(jì)，不具有重要性的會(huì)計(jì)估計(jì)可以不予披露。;二、會(huì)計(jì)估計(jì)變卦二、會(huì)計(jì)估計(jì)變卦一會(huì)計(jì)估計(jì)變卦的定義會(huì)計(jì)估計(jì)變卦是指對(duì)一樣的買賣或事項(xiàng)由于情況發(fā)生變化，或者掌握了新信息、積累了更多的閱歷，為更好地反映企業(yè)

7、的財(cái)務(wù)情況和運(yùn)營(yíng)成果而對(duì)原先的估計(jì)所作的調(diào)整。二會(huì)計(jì)估計(jì)變卦的緣由1、賴以進(jìn)展估計(jì)的根底發(fā)生了變化2、獲得了新的信息，積累了更多的閱歷;三、會(huì)計(jì)估計(jì)變卦的會(huì)計(jì)處置三、會(huì)計(jì)估計(jì)變卦的會(huì)計(jì)處置會(huì)計(jì)估計(jì)變卦的會(huì)計(jì)處置，采用未來(lái)適用法，不調(diào)整以前期間的報(bào)告結(jié)果。詳細(xì)處置變卦時(shí)，應(yīng)分兩種情況：1、假設(shè)會(huì)計(jì)估計(jì)變卦僅影響變卦當(dāng)期，有關(guān)估計(jì)變卦的影呼應(yīng)于當(dāng)期確認(rèn)。2、假設(shè)會(huì)計(jì)估計(jì)變卦既影響變卦當(dāng)期又影響未來(lái)期間，有關(guān)估計(jì)變卦的影響在當(dāng)期和以后期間確認(rèn)。;四、會(huì)計(jì)估計(jì)變卦的披露四、會(huì)計(jì)估計(jì)變卦的披露在附注中披露以下事項(xiàng)：1、會(huì)計(jì)估計(jì)變卦的內(nèi)容和理由，包括變卦的內(nèi)容、變卦日期以及會(huì)計(jì)估計(jì)變卦的緣由。2、會(huì)計(jì)估計(jì)

8、變卦的影響數(shù)，包括會(huì)計(jì)估計(jì)變卦對(duì)當(dāng)期和未來(lái)?yè)p益的影響金額以及對(duì)其他各工程的影響金額。3、會(huì)計(jì)估計(jì)變卦影響數(shù)不易確定的現(xiàn)實(shí)和理由。;五、會(huì)計(jì)估計(jì)變卦和會(huì)計(jì)政策變卦的劃分五、會(huì)計(jì)估計(jì)變卦和會(huì)計(jì)政策變卦的劃分當(dāng)至少涉及會(huì)計(jì)確認(rèn)、計(jì)量根底或列報(bào)工程中一項(xiàng)變卦的，就屬于會(huì)計(jì)政策變卦，不涉及會(huì)計(jì)確認(rèn)、計(jì)量根底或列報(bào)工程的變卦，屬于會(huì)計(jì)估計(jì)變卦。假設(shè)經(jīng)過(guò)判別會(huì)計(jì)政策變卦和會(huì)計(jì)估計(jì)變卦劃分根底依然難以對(duì)某項(xiàng)變卦進(jìn)展區(qū)分的，該當(dāng)將其作為會(huì)計(jì)估計(jì)變卦處置。;第三節(jié)第三節(jié) 會(huì)計(jì)過(guò)失及其更正會(huì)計(jì)過(guò)失及其更正一、會(huì)計(jì)過(guò)失一、會(huì)計(jì)過(guò)失一會(huì)計(jì)過(guò)失的定義會(huì)計(jì)過(guò)失是指企業(yè)在會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告過(guò)程中出現(xiàn)的、與買賣或事項(xiàng)應(yīng)反映的

9、結(jié)果不一致的行為。二會(huì)計(jì)過(guò)失產(chǎn)生的緣由;1、會(huì)計(jì)政策運(yùn)用上的過(guò)失2、會(huì)計(jì)估計(jì)上的過(guò)失3、其他過(guò)失三會(huì)計(jì)過(guò)失的類型1、按會(huì)計(jì)過(guò)失的性質(zhì)故意過(guò)失無(wú)意過(guò)失;2、按照會(huì)計(jì)過(guò)失對(duì)會(huì)計(jì)信息運(yùn)用者的影響程度艱苦會(huì)計(jì)過(guò)失非艱苦會(huì)計(jì)過(guò)失3、按會(huì)計(jì)過(guò)失產(chǎn)生和被發(fā)現(xiàn)能否在同一會(huì)計(jì)期間本期過(guò)失前期過(guò)失;4、按能否屬于資產(chǎn)負(fù)債表日后事項(xiàng)劃分日后事項(xiàng)的會(huì)計(jì)過(guò)失非日后事項(xiàng)的會(huì)計(jì)過(guò)失;二、會(huì)計(jì)過(guò)失更正的會(huì)計(jì)處置一本期過(guò)失的會(huì)計(jì)處置二前期過(guò)失的會(huì)計(jì)處置對(duì)于本期發(fā)現(xiàn)的屬于本期的會(huì)計(jì)過(guò)失，不論是何種類型的錯(cuò)誤，直接調(diào)整本期相關(guān)工程。1、非艱苦過(guò)失對(duì)于本期發(fā)現(xiàn)的前期非艱苦過(guò)失，直接調(diào)整發(fā)現(xiàn)當(dāng)期與前期一樣的相關(guān)工程，屬于影響損益的，應(yīng)直接計(jì)入本期與前期一樣的損益工程；不影響損益的，應(yīng)調(diào)整本期