【摘要】 作为会计政策变更账务处理的一个重点,追溯调整法具体账务的处理过程比较繁琐,容易出错。本文介绍了一个追溯调整法账务处理的技巧,并以长期股权投资由成本法转变为权益法的追溯调整业务为例,详细地演示了简便方法运用的过程。更多还原

【Abstract】 The method of retroactive adjustment of account is a focal point of accounting policies’changing. But it is too heavy and complicated and inclined to be wrong. In this article,we introduce a special technique to handle it and give a demonstration in detail by the example of accounting adjustment for the changing from cost rules to equity rules.更多还原