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Financial Accounting Exam Tutorial: The financial accounting report _4_ counseling exam

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					Financial Accounting Exam Tutorial: The financial accounting report (4) counseling
exam

  financial accounting test counseling report
  prior period error corrections
  (i) prior period errors outlined
  prior period error, refers to the absence of the use or the use of the following two
error messages, and create the financial statements of the previous omission or
misstatement. (B) correction of accounting errors in the accounting treatment
  discovery of accounting errors, the enterprise should be based on the nature of errors
corrected in time, and with the following approach:
. Current accounting errors occurred, should adjust the current related projects.
. Early occurrence of a significant accounting error, should adjust the current related
projects.
. Early occurrence of a significant accounting error, business law should be corrected
by retrospective restatement of prior period errors important,
  retrospective restatement method, is found when the initial error is regarded as the
prior period error had never occurred, thus Related project financial statements to
correct methods.
  (c) disclosure of prior period error corrections
  [Example 29] The following accounting treatment has been an accounting error has
().
. Will meet the standard of purchased fixed assets worth 15 million special research
equipment as Audit & Accounting
. Will the amortization period of a patent to benefit from the law to the contract period
benefit period
. the provision for bad debts method accounts receivable balance by the percentage
method to the aging analysis method
. will Guiji "long-term prepaid expenses" account in the preparation costs incurred
during the period sub-5-year amortization
. will Consigned batch of goods is recognized when the issue of revenue
  Answer: AD / center>