以前年度损益调整
The profit and loss account show the movements which have take place since the last balance sheet. The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac-count that was misstated.
该损益帐目表明子上次资产负债表以来已经发生的变动。调帐分类为借记或贷记以前年度损益调整,同时贷记或借记错记的资产或负债帐户。
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