重大調(diào)賬事項(xiàng)報(bào)批流程

1、重大調(diào)賬事項(xiàng)報(bào)批流程重大調(diào)賬事項(xiàng)報(bào)批流程1重大調(diào)賬事項(xiàng)報(bào)批流程與風(fēng)險(xiǎn)控制圖重大調(diào)賬事項(xiàng)報(bào)批流程與風(fēng)險(xiǎn)控制不相容責(zé)任部門／責(zé)任人的職責(zé)分工與審批權(quán)限劃分業(yè)務(wù)風(fēng)險(xiǎn)董事會審計(jì)委員會財(cái)務(wù)總監(jiān)財(cái)務(wù)部經(jīng)理階段2重大調(diào)賬事項(xiàng)報(bào)批流程控制表重大調(diào)賬事項(xiàng)報(bào)批流程控制控制事項(xiàng)詳細(xì)描述及說明階段控制D11由財(cái)務(wù)部經(jīng)理提出重大調(diào)賬事項(xiàng)申請2財(cái)務(wù)總監(jiān)對《重大調(diào)賬事項(xiàng)申請報(bào)告》提出意見和建議D23本期非損益類賬戶出錯(cuò)，如果不影響損益，應(yīng)調(diào)整會計(jì)報(bào)表相關(guān)項(xiàng)目的期初數(shù)

2、據(jù)4本期損益類賬戶出錯(cuò)，按對損益的影響數(shù)調(diào)整本期期初留存收益5.5.年非損益類賬戶出錯(cuò)，調(diào)整本年損益類賬戶期初余額年非損益類賬戶出錯(cuò)，調(diào)整本年損益類賬戶期初余額6上年損益類和非損益類賬戶均出錯(cuò)，應(yīng)計(jì)算分?jǐn)偮?，在各賬戶之間按比例調(diào)整D37應(yīng)編制變更前后的比較財(cái)務(wù)報(bào)表，對相應(yīng)數(shù)據(jù)進(jìn)行調(diào)整8應(yīng)將重大調(diào)賬事項(xiàng)在會計(jì)報(bào)表附注中予以披露應(yīng)建規(guī)范《財(cái)務(wù)調(diào)賬管理規(guī)范》相關(guān)規(guī)范參照規(guī)范《企業(yè)會計(jì)準(zhǔn)則第28號——會計(jì)政策、會計(jì)估計(jì)變更和會計(jì)差錯(cuò)更正》文件資