以前年度损益调整 meaning in English
adjusted p/l for prior year
prior period profit & loss adjustment
prior year income adjustment （pyia）
Examples
- Usted p l for previous year
以前年度损益调整 - Prior year income ustment
以前年度损益调整 - 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。 - Through studying the meaning of the unacknowledged financing income and amortization question , the author has put forward the meaning of the unacknowledged financing income . the chapter has explained that the author regains the treatment view of the rent in exceeding the time limit : the lessee should have gone on to trace back to adjust the rent in exceeding the time limit through " the loss and gain adjustment in previous year " subject in case that the profits should be handled artif
未确认融资收益问题研究主要对未确认融资收益的含义和摊销问题进行研究，提出未确认融资收益的含义，阐述了作者对逾期收回租金的处理观点:对逾期收到的租金，承租人应通过“以前年度损益调整”科目进行追溯调整予以处理，以免人为操纵利润。