profit and loss adjustment

Each of the two methods of treating the remainder of this heading has advantages and disadvantages, and as a proper way, it is suggested that the item for previous annual profit and loss adjustment' be set up in the annual profit distribution table.

笔者认为，在本年度利润分配表中单列一项以前年度损益调整项目来处理此余额更为合适。

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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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