请问余额调整法的定义

yimten1111

<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-fareast-font-family: SimSun; mso-fareast-language: ZH-CN"><FONT face="Times New Roman">1.</FONT></SPAN><SPAN lang=ZH-CN style="FONT-SIZE: 10pt; FONT-FAMILY: SimSun; mso-fareast-language: ZH-CN; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">什幺叫做余额调整法﹖（定义）</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 新細明體; mso-font-kerning: 0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-fareast-font-family: SimSun; mso-fareast-language: ZH-CN"><FONT face="Times New Roman">2.</FONT></SPAN><SPAN lang=ZH-CN style="FONT-SIZE: 10pt; FONT-FAMILY: SimSun; mso-fareast-language: ZH-CN; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">待处理财产损溢有双重性﹐一般是没有余额﹐期末需处理掉。但如有余额﹐他余额在借方时属于资产还是负债﹖</SPAN><SPAN lang=EN-US style="mso-fareast-language: ZH-CN"><o:p></o:p></SPAN>


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徒然客

1.余额调整法没听过,不过按道理说来就是把帐调平.如盘存时把盘亏盘盈的东西做差异调节表.和客户对帐的时候把和客户在应收帐款方面的差异找出,做到帐帐相平.


2.待处理损溢在盘盈是借记,在盘亏是是贷记.待处理原因查明时再把科目的余额给转出.