本文目錄一覽1，會(huì)計(jì)變更中什么叫追溯調(diào)整法2，會(huì)計(jì)政策變更的會(huì)計(jì)處理方法有哪些3，追溯調(diào)整法未來(lái)適用法1，會(huì)計(jì)變更中什么叫追溯調(diào)整法追溯調(diào)整法----指對(duì)某項(xiàng)交易或事項(xiàng)變更會(huì)計(jì)政策時(shí)，視同初次發(fā)生時(shí)就開(kāi)始采用新的會(huì)計(jì)政策，并以此對(duì)相關(guān)項(xiàng)目進(jìn)行調(diào)整的方法。計(jì)算政策變更的累計(jì)影響數(shù)，并調(diào)整期初留存收益。追溯調(diào)整法的步驟：（1）計(jì)算累計(jì)影響數(shù)；（2）進(jìn)行賬務(wù)處理；（3）調(diào)整會(huì)計(jì)報(bào)表相關(guān)項(xiàng)目；（4）附注說(shuō)明。2，會(huì)計(jì)政策變更的會(huì)計(jì)處理方法有哪些會(huì)計(jì)政策變更的會(huì)計(jì)處理方法:追溯調(diào)整法和未來(lái)適用法會(huì)計(jì)政策變更的會(huì)計(jì)處...