prior-period adjustment meaning in English
前期调整
前期损益调整
Examples
- Corrections to the beginning balance of retained earnings fat errors of an earlier period are called prior - period adjustments
调整前期差错对本期期初留存收益的影响称为前期调整。 - 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
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。 - The prior - period adjustment appears on the corporation ' s statement of retained earnings to indicate to read ? ers the amount and the nature of the change in the retained earn ? ings balance
前期调整列示在公司的资产负债表中，以提醒报表使用者注意留存收益余额变化的性质和数量。