prior period adjustment

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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If there is a change of undistributed profits at the beginning of the period arisen from prior year profits and losses adjustment, content of fluctuation, reason of fluctuation, basis and impact shall be stated.

若有对以前年度损益调整致使期初未分配利润变动的情况，应对变动内容、变动原因、依据和影响做出说明。

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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。

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