不同的會(huì)計(jì)制度財(cái)務(wù)報(bào)表的填寫(xiě)有何差異?

(一)若執(zhí)行的是《企業(yè)會(huì)計(jì)準(zhǔn)則》或《小企業(yè)會(huì)計(jì)準(zhǔn)則》,并且屬于按季度報(bào)送財(cái)務(wù)報(bào)表的納稅人,在編制《損益表》或《利潤(rùn)表》時(shí),"本期數(shù)"或"本月(季)金額"應(yīng)填寫(xiě)當(dāng)季最后一個(gè)月的相關(guān)數(shù)據(jù).例:三季度《損益表》"本期數(shù)"或《利潤(rùn)表》"本月(季)金額"應(yīng)填寫(xiě)9月份當(dāng)月數(shù)據(jù),"本年累計(jì)數(shù)"或"本年累計(jì)金額"應(yīng)填寫(xiě)1-9月份數(shù)據(jù).

(二)若執(zhí)行的是《企業(yè)會(huì)計(jì)準(zhǔn)則》,并且屬于按月度報(bào)送財(cái)務(wù)報(bào)表的納稅人,在編制《利潤(rùn)表》時(shí),"本期金額"應(yīng)填報(bào)本年1月至填報(bào)截至所屬月份的累計(jì)數(shù),"上期金額"應(yīng)填去年同期數(shù),《現(xiàn)金流量表》也按照此規(guī)則填寫(xiě).例:9月份《利潤(rùn)表》"本期金額"應(yīng)填寫(xiě)1-9月份數(shù)據(jù),"上期金額"應(yīng)填寫(xiě)上年度1-9月份數(shù)據(jù).

(三)若執(zhí)行的是《企業(yè)會(huì)計(jì)準(zhǔn)則》,并且屬于按季度報(bào)送財(cái)務(wù)報(bào)表的納稅人,在編制《利潤(rùn)表》時(shí),"本期金額"應(yīng)填報(bào)本年1月至填報(bào)截至所屬月份的累計(jì)數(shù),"上期金額"應(yīng)填去年同期數(shù),《現(xiàn)金流量表》也按照此規(guī)則填寫(xiě).例:三季度《利潤(rùn)表》"本期金額"應(yīng)填寫(xiě)1-9月份數(shù)據(jù),"上期金額"應(yīng)填寫(xiě)上年度1-9月份數(shù)據(jù).